Legislation · act
Value Added Tax Act 1994
Section 1: Value added tax.
Value added tax shall be charged, in accordance with the provisions of this Act— on the supply of goods or services in the United Kingdom (including anything treated as such a supply), . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . on the importation of goods into the United Kingdom, and references in this Act to VAT are references to value added tax. VAT on any supply of goods or services is a liability of the person making the supply and (subject to provisions about accounting…
Section 2: Rate of VAT.
Subject to the following provisions and to the provisions of section 29A of this section ..., VAT shall be charged at the rate of 20 per cent and shall be charged— on the supply of goods or services, by reference to the value of the supply as determined under this Act; and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . on the importation of goods ..., by reference to the value of the goods as determined under this Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .…
Section 3: Taxable persons and registration.
A person is a taxable person for the purposes of this Act while he is, or is required to be, registered under this Act. Schedules 1 to 3A shall have effect with respect to registration (and see also Parts 8 and 9 of Schedule 9ZA which contain further provisions about registration) . Persons registered under any of those Schedules and Part 8 and 9 of Schedule 9ZA shall be registered in a single register kept by the Commissioners for the purposes of this Act; and, accordingly, references in this…
Section 3A: Supplies of electronic, telecommunication and broadcasting services: special accounting schemes
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Section 4: Scope of VAT on taxable supplies.
VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him. A taxable supply is a supply of goods or services made in the United Kingdom other than an exempt supply.
Section 5: Meaning of supply: alteration by Treasury order.
Schedule 4 shall apply for determining what is, or is to be treated as, a supply of goods or a supply of services. Subject to any provision made by that Schedule and to Treasury orders under subsections (3) to (6) below— “supply” in this Act includes all forms of supply, but not anything done otherwise than for a consideration; anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of…
Section 5A: Supplies of goods facilitated by online marketplaces: deemed supply
This section applies where— a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”), that supply is facilitated by an online marketplace, and one of the following applies— the imported consignment condition is met, or the supply of goods to R does not involve those goods being imported, but P is established outside the United Kingdom. But this section does not apply in a case where P is established outside the United Kingdom and the…
Section 6: Time of supply.
The provisions of this section shall apply, subject to sections 18, 18B , 18C and 57A for determining the time when a supply of goods or services is to be treated as taking place for the purposes of the charge to VAT. Subject to subsections (4) to (14) below, a supply of goods shall be treated as taking place— if the goods are to be removed, at the time of the removal; if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; if the…