Accounting for VAT

Accurate

Acquisitions subject to excise duty by non-taxable persons

Arrangements

Breaches of regulatory provisions, penalty

Assessment of amount due

Assessment time limits and supplementary assessments

Generally

Deadline for cheque payments by post

Determination of appeal

Generally

Payment of interest non-deductible for direct tax purposes

Direct debit

Generally

Imported goods

Disputed, appeals precondition

Electronic

Extra seven calendar days

Forms of

Generally

Incentives

Mandatory

Use under other provisions

Electronic services supplied in member states, special accounting scheme

Electronically-supplied services

Failure to make

Default surcharge

Interest

Persistent, security

Fee for payment

Generally

Internet payments by credit card

Telephone payments by credit card

Further appeal

General provisions

Imported goods

Imported goods, persons liable

Input tax

Joint and several liability

Late

Allowed

Default surcharge

Interest

Means of transport

Once only in respect of same supply

Output tax

Overpayment

Payment by cheque

Payment by reference to accounting periods

Payments on account

Payments on account scheme

Penalties for failure to pay VAT

– see Penalties

Persons liable

Generally

Returns

– see Returns

Principle of res judicata in legal proceedings

Refusal or neglect

– see also Distress

Scotland

– see Diligence

Release from, insignificant amount due

Reverse charge: carousel fraud

Set-offs

– see Set-off

Shipping or forwarding agents

Taking control of goods in satisfaction of debt

Taxable person regarded as not established within territory of member state

Time limits

Timely