Submission of VAT return by the taxable person
- Submit VAT returns using the correct electronic message format
Retained EU Law
2012
United Kingdom
Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
At a glance
What's here
1 compliance obligation
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 8 other sections — procedural / definitional / commencement
uri:annex/iii
Definitions
Functionalities of the electronic interface
Transmission of identification information
Transmission of information contained in VAT return
Unique reference number
Corrections to VAT returns
Entry into force
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