– see also Reconstructions

Acquisition of goods from another member state, meaning

Agents

Appeals

Apportionment of VAT

Associations

Capital goods, relief

Chain transactions

Exemption

Generally

Change in rate of VAT

Charities, relief from VAT

Clubs

Creation

Credit for input tax

Groups of companies

De-registration

Cross-border shoppers

Limits

Deduction of input tax and place of supply

Do-it-yourself builders, refund of VAT

Documents, keeping

EC sales statements, submission

Generally

Evasion of VAT, penalty

Exempt, zero or reduced rate, change in the description

Exemption

Exemption where input tax non-deductible

Failure to notify, penalty

Assessment of amount due

Assessment, time limit and supplementary assessments

Generally

Mitigation

Government departments

Groups of companies

Credit for input tax

Generally

Home-conversion plan

Input tax

Deduction

Disallowed

Investment gold

Liability for VAT

Management company of flat for occupation by caretaker

Means of transport

Motor cars

Self-supplies

– see Self-supplies

Non-taxable persons

Assessment

Failure to notify, penalty

Notification

Penalty, restriction of deductions for direct tax purposes

Organisations

Output tax

Partnerships

Place of supply

Generally

Warehoused goods

Products subject to excise duty

Non-taxable persons, notification

Provisional Collection of Taxes Act 1968, failure of resolution

Rate of VAT

Change

Generally

Refund of VAT

Do-it-yourself builders

Generally

New means of transport

Registration

– see also Registration

Application

Cross-border shoppers

Liability, flowchart

Non-notification

Threshold

Releases or surrenders

Relief from VAT

Capital goods

Conditions

Conditions breached or not complied with

European Research Infrastructure Consortia (ERIC)

Generally

Reporting requirements

Requirement to account for, best of judgment assessments

Returns

Reverse charge

Scope

Scope of VAT

Subject to a warehousing regime

– see Warehousing

Tax point

Generally

Liability to VAT

Warehoused goods

Taxation under laws of other member states

Trading stamp schemes

Triangular transactions

Generally

Invoices

Triangulation

Successive supplies of same goods, single intra-Community dispatch or transport

Value of supply

Appeals

Expressed in foreign currency

Generally

Relevant time, meaning

Relevant transaction, meaning

Variations

Warehoused goods

– see Warehousing

Zero-rating