# The Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022

S.I. 2022/548 · made 17 May 2022

These Regulations are made in exercise of the powers in paragraphs 2(1), (3A), (3B) and (11A) of Schedule 11 to the Value Added Tax Act 1994 (c. 23) (“VATA”) and come into force on 1st July 2022.

Made under: Value Added Tax Act 1994 (Section 58, Schedule 11 paragraph 2)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/pdf/uksi_20220548_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022/pdf/uksiem_20220548_en.pdf

## Introductory text

Value Added Tax
Made 17th May 2022
Laid before the House of Commons 18th May 2022
Coming into force 1st July 2022
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 58 of, and paragraph 2(1), (3A), (3B) and (11A) of Schedule 11 to, the Value Added Tax Act 1994.

## 1 Citation and commencement

These Regulations may be cited as the Value Added Tax (Reverse Charge Sales Statements) (Revocation, Saving and Transitional Provision) Regulations 2022 and come into force on 1st July 2022.

## 2 Interpretation

In these Regulations “the VAT Regulations” means the Value Added Tax Regulations 1995.

## 3 Revocation of Part 4A of the VAT Regulations

Part 4A (regulations 23A to 23D) of the VAT Regulations is revoked.

## 4 Saving and transitional provision

(1) In this regulation “relevant supply” and “statement” have the meanings given in regulation 23A of the VAT Regulations.
(2) Regulation 3 is of no effect in relation to a relevant supply made before 1st July 2022, but where a person is required to submit a statement to the Commissioners in accordance with regulation 23C of the VAT Regulations—
(a) and the date by which that person is required to submit that statement but for this sub-paragraph falls on or after 17th October 2022, that person is required to submit the statement before 17th October 2022;
(b) the particulars required to be contained in that statement in accordance with regulation 23C(1)(b) and (c) are limited to particulars concerning relevant supplies made before 1st July 2022.

## Signature

Jim Harra
Myrtle Lloyd
Two of the Commissioners for Her Majesty’s Revenue and Customs
17th May 2022

## Explanatory note

(This note is not part of the Regulations)
These Regulations are made in exercise of the powers in paragraphs 2(1), (3A), (3B) and (11A) of Schedule 11 to the Value Added Tax Act 1994 (c. 23) (“VATA”) and come into force on 1st July 2022.
The Regulations revoke Part 4A (reverse charge sales statements) (regulations 23A to 23D) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the VAT Regulations”) with effect from 1st July 2022.
Reverse charge sales statements are used to notify the Commissioners for HMRC of supplies of goods to which section 55A(6) VATA applies (customers to account for tax on supplies of goods or services of a kind used in missing trader fraud).
Regulation 4 makes saving and transitional provision in relation to the revocation. A person who makes a relevant supply before 1st July 2022 and who is under an obligation under regulation 23C of the VAT Regulations to submit a statement by a date falling on or after 17th October 2022, is required to submit the statement before 17th October 2022. Particulars required to be contained in the statement are limited to particulars concerning relevant supplies made before 1st July 2022.
“Relevant supply” and “statement” are defined by reference to the definitions in regulation 23A of the VAT Regulations.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2022/548 (the official version)
Page: https://openlegislation.uk/value-added-tax-reverse-charge-sales-statements-revocation-saving-and-transitional-provision-regulations-2022
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.