Key domestic legislation: VAT Regulations 1995 (SI 1995/2518), reg 25
The main reporting obligation for all UK VAT registered entities is the periodic VAT return. The VAT return periods and filing and payment deadlines are as noted in 55.1.
Electronic filing is compulsory for all businesses except:
- Ìý
•ÌýÌýÌýÌý businesses that are subject to an insolvency procedure;
- Ìý
•ÌýÌýÌýÌý businesses run by individuals that have a religious objection to the use of computers; and
- Ìý
•ÌýÌýÌýÌý businesses where HMRC are satisfied
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Web page updated on 17 Mar 2025 17:42