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Find out how to claim a VAT refund in the UK if you re established outside the UK, or how to claim back EU VAT if you re established in the UK or Isle of Man.
UK law
Relevant UK primary law covering the place of supply of goods is set out in sections 7(1) to (3), (5A) to (8) and (11) to (12) of the Value Added Tax Act 1994. Further provisions covering
transactions in Northern Ireland and
supplies of natural gas or electricity
are set out in The Value Added Tax (Place of Supply of Goods) Order 2004.
The Value Added Tax (Imported Gas and Electricity) Relief Order 2010 (SI 2010/2924)
and
are also relevant to guidance on gas and electricity contained within this manual.
Northern Ireland
Since 1 January 2021 there are some different rules for the movement of goods between Northern Ireland and EU member states. Under the Northern Ireland Protocol, Northern Ireland aligns with EU VAT rules for movement of goods. The Principal VAT Directive (2006/112) is the primary EU VAT law.
The Taxation (Cross-border Trade) Act 2018
The Customs (Export) (EU Exit) Regulations 2019
Customs and Excise Managment Act (CEMA) 1979 - Section 52 - 68 (Exports)
Value Added Tax Act 1994 - Section 16.1
Law regulations
Title VIII of UCC Articles 263 to 277 or Part 4, Regulations 9 to 50 of CEEER: covers legislation for goods taken out of the Customs Territory of the Union in general.
More specifically:
Article 6 of the UCC or Regulation 14 of CEEER: Means for the exchange and storage of information and common data requirments
Articles 166, 167 and 182 UCC or Regulations 31 to 38 CEEER: legislation on Simplified Procedure and Entry in Declarants records (SDP and EIDR)
Articles 170 to 175 UCC or Regulations 42 to 50 of CEEER: legislaion on steps of the export declaration process.