Appointment

Cessation, date of

Commissioners' agreement

Established in country or territory, condition

Evidence

Failure to appoint, security for VAT

Generally

Insolvency or incapacitation

Mutual assistance provisions

Notification

Offences

Registration

Representatives liability

VAT representative, meaning

Breaches of regulatory provisions, penalty

Assessment of amount due

Assessment time limits and supplementary assessments

Generally

Electronic services supplied in member states, special accounting scheme

Electronically-supplied services

Failure to appoint, security

Generally

Recovery

Generally

Meaning

Non-established taxable persons (NETPs), mutual assistance

Payment of VAT, person liable

Refund of UK VAT

Registration

Ceasing to be representative

Change in name, constitution or ownership

Generally

Service of notices

Third country traders, repayment of VAT