– see also EVAT returns

Electronic return system

Legislation/Regulatory – SI 1995/2518 reg. 25A

Mandatory filing

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(zc), 84(6B)

Generally

Legislation/Regulatory – FA2002 s. 135, 136

Submission

Legislation/Regulatory – Dir. 2006/112 art. 250(2), 261(2)