This paragraph considers the person who is liable to account for and pay output tax. It covers the general position as well as some modifications to this general position in particular circumstances.
General position as to person liable to account for and pay output tax
Tax on any supply of goods or services is, in general, a liability of the person making the supply1. It is immaterial whether the supply relates to a person's stock in trade or fixed assets2. Similarly, before IP completion day (ie 11pm on 31 December 2020) tax on any acquisition of goods from an EU member state was a liability of the person who acquired the goods3. Tax on acquisitions remains the liability of the person acquiring the goods in Northern Ireland4. A taxable person is or was required to account for such tax5.
Case law suggests that the requirement to account for and pay output tax cannot be avoided merely because:
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