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Home/ Value Added Tax / SI 2022/548 The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022
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SI 2022/548 The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022

Published on: 18 May 2022
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Value Added Tax Regulations 1995 by revoking regulations 23A to 23D which require businesses registered for VAT to submit a sales statement to HMRC on certain goods subject to a domestic reverse charge. These statements are known as reverse charge sales lists and by removing this requirement, businesses will no longer have to compile and submit information on a regular basis about their sales of mobile phones and computer chips.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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