Annex III
United Kingdom
VAT returns
| Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. GB/xxxxxxxxx/Q1.yy + add timestamp for each version. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned. | ||
| Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy. | ||
| Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy. | ||
| To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy. | ||
| To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy. | ||
| Where there is more than one Member State of consumption (or if in a single Member State of consumption there has been a VAT rate change in the middle of a quarter), use box 4.2, 5.2, 6.2 etc. | ||
| Where there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc. | ||
| Part 1: General information | ||
|---|---|---|
| Column A | Column B | Column C |
| Box number | The non-Union scheme | The Union scheme |
| Unique reference number f1: | ||
| 1 | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code |
| 2 | VAT periodf2 | VAT periodf3 |
| 2a | Start date and end date of periodf4 | Start date and end date of periodf5 |
| 3 | Currency | Currency |
| Part 2: For each Member State of consumption in which VAT is due f6 | ||
| 2(a) Supplies carried out from the place of business or fixed establishment in the Member State of identification | ||
| 4.1 | Country code of the Member State of consumption | Country code of the Member State of consumption |
| 5.1 | Standard VAT rate in the Member State of consumption | Standard VAT rate in the Member State of consumption |
| 6.1 | Reduced VAT rate in the Member State of consumption | Reduced VAT rate in the Member State of consumption |
| 7.1 | Taxable amount at standard rate | Taxable amount at standard rate |
| 8.1 | VAT amount at standard rate | VAT amount at standard rate |
| 9.1 | Taxable amount at reduced rate | Taxable amount at reduced rate |
| 10.1 | VAT amount at reduced rate | VAT amount at reduced rate |
| 11.1 | Total VAT amount payable | Total VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification |
| 2(b) Supplies carried out from fixed establishments not in Member State of identification f7 | ||
| 12.1 | Country code of the Member State of consumption | |
| 13.1 | Standard VAT rate in the Member State of consumption | |
| 14.1 | Reduced VAT rate in the Member State of consumption | |
| 15.1 | Individual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code | |
| 16.1 | Taxable amount at the standard rate | |
| 17.1 | VAT amount payable at the standard rate | |
| 18.1 | Taxable amount at the reduced rate | |
| 19.1 | VAT amount payable at the reduced rate | |
| 20.1 | Total VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification. | |
| 2(c) Grand total for the place of business or fixed establishment in the Member State of identification, and all fixed establishments in all other Member States | ||
| 21.1 | Total VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …) | |
Annotations
Footnotes
- f1
-
Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. GB/xxxxxxxxx/Q1.yy + add timestamp for each version. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned.
- f2
-
Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
- f3
-
Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
- f4
-
To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.
- f5
-
To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.
- f6
-
Where there is more than one Member State of consumption (or if in a single Member State of consumption there has been a VAT rate change in the middle of a quarter), use box 4.2, 5.2, 6.2 etc.
- f7
-
Where there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc.