The Value Added Tax (Amendment) (No. 2) Regulations, SI 2013/2241, transpose applicable EU law, with effect from 1 October 2013, by extending zero-rating to ‘indirect’ exports of goods by businesses registered for VAT in the UK, but established in another country, for onward export outside the EU.
This measure was announced at Budget 2013 and consulted on between May and July 2013.
HMRC has published a summary of responses to that consultation and Revenue & Customs Brief 26/13, which provides guidance on the new rules and makes it clear that businesses may submit repayment claims to HMRC in respect of past transactions, subject to the four-year time limit.
The Value Added Tax (Amendment) (No. 2) Regulations, SI 2013/2241, transpose applicable EU law, with effect from 1 October 2013, by extending zero-rating to ‘indirect’ exports of goods by businesses registered for VAT in the UK, but established in another country, for onward export outside the EU.
This measure was announced at Budget 2013 and consulted on between May and July 2013.
HMRC has published a summary of responses to that consultation and Revenue & Customs Brief 26/13, which provides guidance on the new rules and makes it clear that businesses may submit repayment claims to HMRC in respect of past transactions, subject to the four-year time limit.
