# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, Regulation 27: Amendment of the Value Added Tax Regulations 1995


In regulation 39 (calculation of returns)—
(a) in paragraph (1), after “this regulation” insert “and any further requirements that may be contained in a notice published by the Commissioners”;
(b) in paragraph (2)—
(i) for “the box opposite the legend “VAT due in this period on sales and other outputs”” substitute “Box 1”;
(ii) for “acquisitions in Northern Ireland from member States” substitute “acquisitions of goods made in Northern Ireland from EU member States”;
(iii) for “the box opposite the legend “VAT due in this period on acquisitions from other EC member States”” substitute “Box 2”;
(c) in paragraph (3), for “the box opposite the legend “VAT reclaimed in this period on purchases and other inputs” (including acquisitions from other member States)” substitute “Box 4”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/27 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.