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VAT online: regulations

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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. 

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