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The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023
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- UK Statutory Instruments
- 2023 No. 68
- Article 7
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7.—(1) A taxable person who has a business establishment in the United Kingdom and who makes a claim must make it by accounting for it in that person’s VAT return as if it were input tax(1) incurred on the relevant supply at the relevant time(2).
(2) Accordingly, any provision made by or under any enactment that applies to input tax applies to a claim made under paragraph (1), as if that claim were accounting for input tax.
(3) A person to whom paragraph (1) does not apply must make a claim in accordance with article 8.
(1)
“input tax” is defined in section 24(1) of VATA; section 24(1) was amended by section 43 of, and paragraphs 1 and 24 of Schedule 8 to, the Taxation (Cross-border) Trade Act 2018 (c. 22).
(2)
“relevant time” is defined in section 50B(2)(c) of VATA as “the time of the removal or export”.
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