# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 5: Section 55A supplies: customer to account

Extent: E+W+S+N.I.

(1) Paragraph (2) applies where—
(a) a taxable person receives a taxable supply of goods which are of a description specified in an order made under section 55A(9) of VATA (customers to account for tax on supplies of goods or services of a kind used in missing trader fraud) and which are not excepted supplies for the purposes of that section; and
(b) the supply involves the removal of the goods from Great Britain to Northern Ireland, or vice versa.
(2) Where this paragraph applies, the taxable person who receives the supply (and only that person) is treated as having imported the goods for the purpose of paragraph 4 of Schedule 9ZB to VATA instead of the supplier.
(3) This regulation is subject to regulations 6 and 6A (special customs procedures).

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.