Appeals

Legislation/Regulatory – VATA94 Sch. 3B, para. 20

Appeals to tribunal

De-registration (Sch. 3B and 3BA)

Commentary – Indirect Tax Reporter ¶43-946

Generally

Commentary – Indirect Tax Reporter ¶56-540

Registration

Commentary – Indirect Tax Reporter ¶43-047

Cessation or changes of activity, electronic notification

Legislation/Regulatory – Dir. 2006/112 art. 360

Collection of VAT, enforcement

Commentary – Indirect Tax Reporter ¶43-047

Commencement of activity

Electronic notification

Legislation/Regulatory – Dir. 2006/112 art. 360

Information required and changes to such information

Legislation/Regulatory – Dir. 2006/112 art. 361

Communication by e-mail

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶56-540

De-registration

Appeals

Commentary – Indirect Tax Reporter ¶43-946

Generally

Commentary – Indirect Tax Reporter ¶43-920(5) ; Indirect Tax Reporter ¶43-946

Different VAT rates

Commentary – Indirect Tax Reporter ¶56-540

Distance teaching

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶56-540

Electronic services, meaning

Legislation/Regulatory – Dir. 2006/112 art. 358

Generally

Commentary – Indirect Tax Reporter ¶13-500 ; Indirect Tax Reporter ¶42-625(1) ; Indirect Tax Reporter ¶56-540

Identification number

Legislation/Regulatory – Dir. 2006/112 art. 362

Indicative list

Legislation/Regulatory – Dir. 2006/112 Annex II

Introductory provisions

Legislation/Regulatory – FA2003 s. 23, Sch. 2 ; Reg. 792/2002 art. 1(4) ; VATA94 s. 3A

Liability for VAT

Legislation/Regulatory – VATA94 Sch. 3B, para. 10

Location of customer

Commentary – Indirect Tax Reporter ¶13-500

Meaning

Commentary – Indirect Tax Reporter ¶43-047
Legislation/Regulatory – Dir. 2006/112 art. 358

Member state of consumption, meaning

Legislation/Regulatory – Dir. 2006/112 art. 358

Member state of identification, meaning

Legislation/Regulatory – Dir. 2006/112 art. 358

No right to recover VAT

Commentary – Indirect Tax Reporter ¶43-047

No VAT representatives

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶56-540

Non-established taxable person, meaning

Legislation/Regulatory – Dir. 2006/112 art. 358

Obligations to pay VAT

Commentary – Indirect Tax Reporter ¶43-047

One-stop shop from 2015

Cross-border electronic supplies

Commentary – Indirect Tax Reporter ¶13-500

Meaning of telecommunications, broadcasting and e-services

Commentary – Indirect Tax Reporter ¶13-500

Official guidance on MOSS

Commentary – Indirect Tax Reporter ¶13-500

Scope to de-register in the UK

Commentary – Indirect Tax Reporter ¶13-500

When to register for MOSS

Commentary – Indirect Tax Reporter ¶13-500

Where to register

Commentary – Indirect Tax Reporter ¶13-500

Payment of VAT

Generally

Commentary – Indirect Tax Reporter ¶56-540
Legislation/Regulatory – Dir. 2006/112 art. 367 ; VATA94 Sch. 3B, para. 13

VAT representatives

Legislation/Regulatory – Dir. 2006/112 art. 204

Payments on account of non-UK VAT to other member states

Legislation/Regulatory – VATA94 Sch. 3B, para. 21

Place of supply

Generally

Commentary – Indirect Tax Reporter ¶13-500 ; Indirect Tax Reporter ¶42-625(2) ; Indirect Tax Reporter ¶43-047
Legislation/Regulatory – VATA94 Sch. 4A, para. 9

Non-business customers outside EU

Commentary – Indirect Tax Reporter ¶13-483

Services supplied where performed or use and enjoyment occurs

Commentary – Indirect Tax Reporter ¶13-483

Supply to non-taxable persons

Legislation/Regulatory – Dir. 2006/112 art. 58, 59(k)

Records

Commissioners' power to request production of

Legislation/Regulatory – VATA94 Sch. 3B, para. 15

Generally

Commentary – Indirect Tax Reporter ¶56-540
Legislation/Regulatory – Dir. 2006/112 art. 369

Obligations to keep and produce

Legislation/Regulatory – VATA94 Sch. 3B, para. 14

Refund of VAT

Legislation/Regulatory – Dir. 2006/112 art. 368 ; VATA94 Sch. 3B, para. 22

Registration

After cancellation for persistent default

Commentary – Indirect Tax Reporter ¶43-047
Legislation/Regulatory – VATA94 Sch. 3B, para. 9

Appeals to tribunal

Commentary – Indirect Tax Reporter ¶43-047

Cancellation

Legislation/Regulatory – VATA94 Sch. 3B, para. 8

De-registration

Legislation/Regulatory – VATA94 Sch. 3B, para. 18

Effective date

Commentary – Indirect Tax Reporter ¶43-047
Legislation/Regulatory – VATA94 Sch. 3B, para. 5

Established in UK

Commentary – Indirect Tax Reporter ¶43-047

Exclusion from MOSS

Commentary – Indirect Tax Reporter ¶43-047

Generally

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-047

Goods bought over the internet

Commentary – Indirect Tax Reporter ¶43-047

Mini One Stop Shop (Sch. 3B and 3BA)

Commentary – Indirect Tax Reporter ¶43-047

No VAT representatives

Commentary – Indirect Tax Reporter ¶43-047

Not a requirement

Legislation/Regulatory – VATA94 Sch. 3B, para. 17

Notification of changes

Commentary – Indirect Tax Reporter ¶43-047

Number

Commentary – Indirect Tax Reporter ¶43-047
Legislation/Regulatory – VATA94 Sch. 3B, para. 6

Obligation to notify changes

Legislation/Regulatory – VATA94 Sch. 3B, para. 7

Obligations to pay VAT

Commentary – Indirect Tax Reporter ¶43-047

Persons who may be registered

Legislation/Regulatory – VATA94 Sch. 3B, para. 2

Place of supply

Commentary – Indirect Tax Reporter ¶13-500 ; Indirect Tax Reporter ¶43-047

Qualifying supplies

Legislation/Regulatory – VATA94 Sch. 3B, para. 3

Register

Legislation/Regulatory – VATA94 Sch. 3B, para. 1

Relocating from UK to another member state

Commentary – Indirect Tax Reporter ¶43-047

Request

Legislation/Regulatory – VATA94 Sch. 3B, para. 4

Supplies to non-business customers: one stop shop

Commentary – Indirect Tax Reporter ¶42-625(3)

VAT representatives

Legislation/Regulatory – VATA94 Sch. 3B, para. 19

Special accounting return

20-day deadline

Commentary – Indirect Tax Reporter ¶56-540

Currency conversion

Commentary – Indirect Tax Reporter ¶56-540

Errors

Commentary – Indirect Tax Reporter ¶56-540

Generally

Commentary – Indirect Tax Reporter ¶56-540

Single place of identification

Commentary – Indirect Tax Reporter ¶56-540

Special accounting returns

20-day deadline

Legislation/Regulatory – Dir. 2006/112 art. 364

Currency conversion

Legislation/Regulatory – Dir. 2006/112 art. 366

Details required

Legislation/Regulatory – Dir. 2006/112 art. 365

Further obligations

Legislation/Regulatory – VATA94 Sch. 3B, para. 12

Meaning

Legislation/Regulatory – VATA94 Sch. 3B, para. 16(6)

Obligation to submit

Legislation/Regulatory – VATA94 Sch. 3B, para. 11

Participant in the special scheme, meaning

Legislation/Regulatory – VATA94 Sch. 3B, para. 16(5)

Return made in euro

Legislation/Regulatory – Dir. 2006/112 art. 366

UK VAT, meaning

Legislation/Regulatory – VATA94 Sch. 3B, para. 16(6)

Understatement or overstatement of UK VAT

Legislation/Regulatory – VATA94 Sch. 3B, para. 16

Value added tax return, meaning

Legislation/Regulatory – VATA94 Sch. 3B, para. 16(6)

VAT return, meaning

Legislation/Regulatory – Dir. 2006/112 art. 358

Special scheme for VAT on e-Services (VoeS)

Commentary – Indirect Tax Reporter ¶43-047

Striking from identification register

Legislation/Regulatory – Dir. 2006/112 art. 363

Supplies made to persons that are outside EU

Commentary – Indirect Tax Reporter ¶13-500

Television and radio broadcast

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶56-540

Types of customer

Commentary – Indirect Tax Reporter ¶13-500

UK tax

Commentary – Indirect Tax Reporter ¶43-047

Use permitted

Legislation/Regulatory – Dir. 2006/112 art. 359

Website supplies

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶56-540