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.
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.
