Related Commentary  Related Cases

40(1)  Any person making a return shall in respect of the period to which the return relates account in that return for–

(a)all his output tax,

(aa)all VAT which he is required to pay on behalf of the supplier,

(b)all VAT for which he is accountable by virtue of Part XVI of these Regulations,

(ba)all import VAT for which he is accounting on that return in accordance with the Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019

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