The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns to be submitted electronically.
The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns to be submitted electronically.
Online filing of VAT returns and electronic payment became compulsory from 1 April 2010 for newly established and larger businesses. The regulations extend that requirement to the remaining VAT-registered businesses, subject two limited exceptions.
HMRC has provided details of support available to taxpayers who need to move from paper to online VAT returns.
The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns to be submitted electronically.
The Value Added Tax (Amendment) Regulations, SI 2012/33, amend the principal VAT regulations to extend the requirement for VAT returns to be submitted electronically.
Online filing of VAT returns and electronic payment became compulsory from 1 April 2010 for newly established and larger businesses. The regulations extend that requirement to the remaining VAT-registered businesses, subject two limited exceptions.
HMRC has provided details of support available to taxpayers who need to move from paper to online VAT returns.