V3.231A Reverse Charge On Supplies Of Goods From Abroad

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Commentary

Part V3 Supplies, acquisitions and imports

This paragraph examines the reverse charge that applies to certain supplies of goods from abroad in consignments not exceeding £135.

Overview of reverse charge for supplies of goods from abroad

From IP completion day (11pm on 31 December 2020) VATA 1994, s 7AA¹ was inserted into the VAT Act. In very broad terms, this introduced a reverse charge on certain imported goods supplied to UK VAT registered persons in low value consignments. This formed part of a package of measures for imports

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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