Accounting for VAT

Commentary – Indirect Tax Reporter ¶101(4)

Accurate

Commentary – Indirect Tax Reporter ¶100

Acquisitions subject to excise duty by non-taxable persons

Legislation/Regulatory – SI 1995/2518 reg. 36

Arrangements

Legislation/Regulatory – Dir. 2006/112 art. 206-212

Breaches of regulatory provisions, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Generally

Legislation/Regulatory – VATA94 s. 69

Deadline for cheque payments by post

Commentary – Indirect Tax Reporter ¶55-202

Determination of appeal

Generally

Legislation/Regulatory – VATA94 s. 85A

Payment of interest non-deductible for direct tax purposes

Legislation/Regulatory – ITTOIA2005 s. 54, 869

Direct debit

Generally

Commentary – Indirect Tax Reporter ¶55-210 ; Indirect Tax Reporter ¶55-400

Imported goods

Commentary – Indirect Tax Reporter ¶63-780

Disputed, appeals precondition

– see Tribunal's jurisdiction

Electronic

Extra seven calendar days

Commentary – Indirect Tax Reporter ¶55-202

Forms of

Commentary – Indirect Tax Reporter ¶55-210 ; Indirect Tax Reporter ¶55-400

Generally

Commentary – Indirect Tax Reporter ¶3-500 ; Indirect Tax Reporter ¶55-210
Legislation/Regulatory – SI 1995/2518 reg. 40(2A)

Incentives

Commentary – Indirect Tax Reporter ¶55-210

Mandatory

Legislation/Regulatory – FA2003 s. 204

Use under other provisions

Legislation/Regulatory – FA2003 s. 205

Electronic services supplied in member states, special accounting scheme

Legislation/Regulatory – VATA94 Sch. 3B, para. 13

Electronically-supplied services

Commentary – Indirect Tax Reporter ¶56-540

Failure to make

Default surcharge

– see Default surcharge; Late payment of VAT

Interest

– see Default interest

Persistent, security

– see Security for VAT

Fee for payment

Generally

Legislation/Regulatory – FA2008 s. 136

Internet payments by credit card

Legislation/Regulatory – SI 2011/711

Telephone payments by credit card

Legislation/Regulatory – SI 2008/1948 ; SI 2012/689

Further appeal

Legislation/Regulatory – VATA94 s. 85B

General provisions

Legislation/Regulatory – VATA94 Sch. 11, para. 2

Imported goods

Commentary – Indirect Tax Reporter ¶63-780

Imported goods, persons liable

Legislation/Regulatory – Dir. 2006/112 art. 211

Input tax

Legislation/Regulatory – VATA94 s. 24

Joint and several liability

Legislation/Regulatory – Dir. 2006/112 art. 205, 207

Late

Allowed

Legislation/Regulatory – SI 1995/2518 reg. 40(5)

Default surcharge

– see Default surcharge

Interest

– see Late payment interest

Means of transport

Legislation/Regulatory – SI 1995/2518 reg. 148(5), 148A(10)-(16)

Once only in respect of same supply

Commentary – Indirect Tax Reporter ¶1-500(12)

Output tax

Legislation/Regulatory – VATA94 s. 24

Overpayment

– see Overpayment of VAT

Payment by cheque

Legislation/Regulatory – VATA94 s. 58B

Payment by reference to accounting periods

Legislation/Regulatory – VATA94 s. 25(1)

Payments on account

– see Payments on account scheme

Payments on account scheme

– see Payments on account scheme

Penalties for failure to pay VAT

– see Penalties

Persons liable

Generally

Legislation/Regulatory – Dir. 2006/112 art. 193-205

Returns

– see Returns

Principle of res judicata in legal proceedings

Case Law – Amministrazione dell'economia e delle Finanze and Agenzia delle Entrate v Fallimento Olimpiclub Srl, in liquidation (Case C-2/08). [2010] BVC 1,019

Refusal or neglect

– see also Distress

Scotland

– see Diligence

Release from, insignificant amount due

Legislation/Regulatory – Dir. 2006/112 art. 212

Reverse charge: carousel fraud

– see Reverse charge: carousel fraud

Set-offs

– see Set-off

Shipping or forwarding agents

Commentary – Indirect Tax Reporter ¶63-780

Taking control of goods in satisfaction of debt

– see Taking control of goods

Taxable person regarded as not established within territory of member state

Legislation/Regulatory – Dir. 2006/112 art. 192a

Time limits

Legislation/Regulatory – SI 1995/2518 reg. 40(2)-(5)

Timely

Commentary – Indirect Tax Reporter ¶100