Accounting for VAT

Goods

Commentary – Indirect Tax Reporter ¶63-875

Removal of goods

Commentary – Indirect Tax Reporter ¶63-875

Services

Commentary – Indirect Tax Reporter ¶63-875

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(da), (p)(ii)

Appeals against rejected application

Commentary – Indirect Tax Reporter ¶63-850 ; Indirect Tax Reporter ¶63-895

Application

Compliance record affecting

Commentary – Indirect Tax Reporter ¶63-850

Generally

Commentary – Indirect Tax Reporter ¶63-850

Information required

Commentary – Indirect Tax Reporter ¶63-850

Notification of approval to act as fiscal warehousekeeper

Commentary – Indirect Tax Reporter ¶63-850

Provisional authorisation to act as fiscal warehousekeeper

Commentary – Indirect Tax Reporter ¶63-850

Rejected, appeals

Commentary – Indirect Tax Reporter ¶63-850

Approval

Generally

Commentary – Indirect Tax Reporter ¶63-845

Withdrawal

Commentary – Indirect Tax Reporter ¶63-855

Best of judgment assessments

Commentary – Indirect Tax Reporter ¶58-000

Breach of regulations, penalty

Commentary – Indirect Tax Reporter ¶60-580

Categories of goods covered by arrangements

Legislation/Regulatory – Dir. 2006/112 Annex V

Certificates

Generally

Legislation/Regulatory – SI 1995/2518 reg. 145B ; VATA94 s. 18B(1)(d), (2)(d), (2A)

Incorrect, penalty

Legislation/Regulatory – VATA94 s. 62

Keeping

Legislation/Regulatory – SI 1995/2518 reg. 31(1)(da)

Services

Legislation/Regulatory – SI 1995/2518 reg. 145C ; VATA94 s. 18C(1)(c), (1A)

Commodities

Generally

Commentary – Indirect Tax Reporter ¶42-250(2)

Interaction with Terminal Markets Order

Commentary – Indirect Tax Reporter ¶42-250(2)

Second simplification directive

Commentary – Indirect Tax Reporter ¶42-250(2)

Services

Commentary – Indirect Tax Reporter ¶42-250(2)

Conditions

Commentary – Indirect Tax Reporter ¶63-845

Deficiency in goods

Failure to pay VAT, best of judgment assessment

Legislation/Regulatory – VATA94 s. 73(7A)

Generally

Legislation/Regulatory – VATA94 s. 18E

Duty point, meaning

Legislation/Regulatory – VATA94 s. 18F(1)

Eligible goods

Changed into other goods

Commentary – Indirect Tax Reporter ¶63-865

Generally

Commentary – Indirect Tax Reporter ¶63-865
Legislation/Regulatory – SI 1995/2518 reg. 145E

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(1) ; SI 1996/1255 art. 2(1) ; VATA94 s. 18F(1)

Operation on

Legislation/Regulatory – VATA94 s. 18F(4), (5)

Eligible services

Commentary – Indirect Tax Reporter ¶63-870

Entry and search of premises

Commentary – Indirect Tax Reporter ¶63-910

Exemption

Generally

Legislation/Regulatory – Dir. 2006/112 art. 155, 157-163, 166

Fiscal or other warehousing regime, meaning

Legislation/Regulatory – SI 1995/2518 reg. 2(1)

Fiscal warehouse, meaning

Commentary – Indirect Tax Reporter ¶63-845
Legislation/Regulatory – SI 1995/2518 reg. 145A(1) ; VATA94 s. 18A(3), 18F(1)

Fiscal warehousekeeper

Application

Legislation/Regulatory – VATA94 s. 18A

Approval

Legislation/Regulatory – VATA94 s. 18A

Breach of conditions, penalty

Legislation/Regulatory – VATA94 s. 62

Cessation

Commentary – Indirect Tax Reporter ¶63-855
Legislation/Regulatory – VATA94 s. 18F(6)

Conditions, imposition

Legislation/Regulatory – VATA94 s. 18A(1), (6)(a)

HMRC's power to take samples

Commentary – Indirect Tax Reporter ¶59-400

Meaning

Legislation/Regulatory – VATA94 s. 18F(1)

Notification of approval of application

Commentary – Indirect Tax Reporter ¶63-850

Provisional authorisation

Commentary – Indirect Tax Reporter ¶63-850

Withdrawal of approval

Commentary – Indirect Tax Reporter ¶63-855
Legislation/Regulatory – VATA94 s. 18A(6)(b)

General provision

Legislation/Regulatory – VATA94 s. 18A

Generally

Commentary – Indirect Tax Reporter ¶63-845

Goods being subject to a fiscal warehousing regime, meaning

Legislation/Regulatory – VATA94 s. 18F(2)

Goods being subject to a warehousing regime, meaning

Legislation/Regulatory – VATA94 s. 18F(3)

His fiscal warehouse, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(2)

His fiscal warehousing regime, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(2)

Incorrect certificates, penalty

– see Incorrect certificates penalty

Invoices relating to supply of services

Commentary – Indirect Tax Reporter ¶55-800

Last acquisition/supply of goods before removal disregarded for registration purposes

Legislation/Regulatory – VATA94 Sch. 1, para. 1(9), Sch. 2, para. 1(7), Sch. 3, para. 1(6)

Law

Commentary – Indirect Tax Reporter ¶63-845

Material time, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(1) ; SI 1996/1255 art. 2(1) ; VATA94 s. 18F(1)

Missing goods

Failure to pay VAT, best of judgment assessment

Legislation/Regulatory – VATA94 s. 73(7A)

Generally

Legislation/Regulatory – VATA94 s. 18E

Missing or deficient goods

Commentary – Indirect Tax Reporter ¶63-880

Payment of VAT, person liable

Legislation/Regulatory – Dir. 2006/112 art. 202

Penalties

Generally

Commentary – Indirect Tax Reporter ¶63-890

Joint and several liability for warehousekeeper

Commentary – Indirect Tax Reporter ¶63-890

Premises having fiscal warehouse status

Cessation

Legislation/Regulatory – VATA94 s. 18A(5), 18F(6)

Withdrawal

Legislation/Regulatory – VATA94 s. 18A(6)(c)

Record

Features/requirements

Legislation/Regulatory – SI 1995/2518 Sch. 1A

Generally

Legislation/Regulatory – SI 1995/2518 reg. 145F

Records

Commentary – Indirect Tax Reporter ¶63-885

Registration

Disregarded supplies

Commentary – Indirect Tax Reporter ¶43-075

Generally

Commentary – Indirect Tax Reporter ¶63-900

Regulations

Generally

Legislation/Regulatory – VATA94 s. 18F(7)-(9)

Meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(1)

Relevant fiscal warehouse, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(2)

Relevant fiscal warehousekeeper, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(2)

Relevant fiscal warehousing regime, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(2)

Relief

Generally

Commentary – Indirect Tax Reporter ¶63-845 ; Indirect Tax Reporter ¶63-860
Legislation/Regulatory – VATA94 s. 18B

Outside scope of VAT

Commentary – Indirect Tax Reporter ¶63-860

Retail transactions unrelieved

Commentary – Indirect Tax Reporter ¶63-860

VAT due when goods no longer covered by regime

Commentary – Indirect Tax Reporter ¶63-860

Removal of goods

Accountability

Legislation/Regulatory – VATA94 s. 18D

Failure to pay VAT, best of judgment assessment

Legislation/Regulatory – VATA94 s. 73(7B)

Generally

Legislation/Regulatory – SI 1995/2518 reg. 145H, 145I

Payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40, 43, 145J

Removal of goods from a warehousing regime, meaning

Legislation/Regulatory – VATA94 s. 18F(3)

Returns and payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40

Zero-rating

Legislation/Regulatory – VATA94 s. 30(8A), (10)

Samples, HMRC's power to take

Commentary – Indirect Tax Reporter ¶59-400 ; Indirect Tax Reporter ¶63-905

Samples, power to take

Legislation/Regulatory – VATA94 Sch. 11, para. 8

Section, meaning

Legislation/Regulatory – SI 1995/2518 reg. 145A(1)

Services

Certificates

Legislation/Regulatory – SI 1995/2518 reg. 145C ; VATA94 s. 18C(1)(c), (1A)

Generally

Legislation/Regulatory – VATA94 s. 18C

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 13(1), 145D ; VATA94 s. 18C(1)(e)

Returns and payment of VAT

Legislation/Regulatory – SI 1995/2518 reg. 40

Stock control

Legislation/Regulatory – SI 1995/2518 reg. 145F

Supply, meaning

Legislation/Regulatory – SI 1996/1255 art. 2(1)

Transactions treated as supply of goods and not supply of services

Legislation/Regulatory – SI 1996/1255

Transfer of authorisation

Commentary – Indirect Tax Reporter ¶63-857

Transfers in the UK

Legislation/Regulatory – SI 1995/2518 reg. 145G

Transfers overseas

Legislation/Regulatory – SI 1995/2518 reg. 145H, 145I

Warehouse, meaning

Legislation/Regulatory – VATA94 s. 18F(1)

Warehousing regulations, meaning

Legislation/Regulatory – VATA94 s. 18F(1)

Zero-rated services

Commentary – Indirect Tax Reporter ¶63-870