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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.4 Input tax /Transactions giving rise to input tax credit / V3.428 VAT and imported goods declared for a special procedure

V3.428 VAT and imported goods declared for a special procedure

Part V3 Supplies, acquisitions and imports

Input tax

Imported goods must be declared for either a:

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V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V21.122 The main supplies

V16.1001 VAT—hairdressers' chair rental

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V21.128 Combined heat and power schemes

V3.388AA Simplification—installed and assembled goods

V3.212 Goods used partly for non-business purposes

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V1.241 Interpretation and construction of VAT legislation

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159BA Claims for VAT repayment—unjust enrichment

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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