Requirement to produce import document
- Provide an import document for zero-rated goods moved to Northern Ireland
UK Statutory Instrument
2020
United Kingdom
The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
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 36 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Removals of gold: customer to account
Removals of investment gold: person to account is the person who would have accounted for VAT on the supply
Section 55A supplies: customer to account
Removals where goods declared to special customs procedure
(1) Paragraph (2) applies where goods are removed from Great...
Movement of own goods and on behalf of third party: remover to account
Removals from Northern Ireland to Great Britain – zero-rating of supplies for export
(1) Paragraph (2) applies where— (a) a taxable person (P)...
(1) Paragraph (2) applies where— (a) a taxable person (P)...
(1) Paragraph (2) applies where— (a) a taxable person (P)...
Gifts from Great Britain to Northern Ireland: sender to account
Other removals by non-taxable persons
Removals from the Isle of Man to Northern Ireland
VAT on removals to be payable by a taxable person as if it were VAT on a supply
(1) A person to whom this Part applies (P) must...
Penalties
Credit for VAT on goods removed from Great Britain to Northern Ireland
Credit for VAT on goods imported into Great Britain for removal to Northern Ireland
(1) This regulation applies where a taxable person (T)—
A taxable person (P) who is treated as having imported...
Interpretation
The Commissioners to make arrangements for identification
Request to be identified and obligation to request to be identified
Where T— (a) is not a relevant Northern Ireland trader;...
Communication of the fact of a person's identification for the purposes of VAT in Northern Ireland
Ceasing to be identified
Where the Commissioners are satisfied that on the date on...
Where a person satisfies the Commissioners that the person has...
Where a person satisfies the Commissioners that the person was...
Application of section 9A VATA: treating a person as if identified
This Part to be treated as made under VATA
VAT return accounting for low value importations
(1) A person to whom this Part applies (P) must...
(1) No VAT is payable under paragraph 3(2) of Schedule...
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