HMRC have given notice that changes are required to the wording for elements of the VAT return, as follows, to be completed by 8 April 2021:
Current wording:
Box 2: VAT due in this period on acquisitions from other EC Member States
Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions from the EU)
Box 8: Total value of all supplies of goods and related costs, excluding any VAT, to other EC Member States
Box 9: Total value of all acquisitions of goods and related costs, excluding any VAT, from other EC Member States
New wording:
Box 2: VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States
Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states)
Box 8: Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States
Box 9: Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States
HMRC have given notice that changes are required to the wording for elements of the VAT return, as follows, to be completed by 8 April 2021:
Current wording: Box 2: VAT due in this period on acquisitions from other EC Member States Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions from the EU) Box 8: Total value of all supplies of goods and related costs, excluding any VAT, to other EC Member States Box 9: Total value of all acquisitions of goods and related costs, excluding any VAT, from other EC Member States
New wording: Box 2: VAT due in the period on acquisitions of goods made in Northern Ireland from EU Member States Box 4: VAT reclaimed in the period on purchases and other inputs (including acquisitions in Northern Ireland from EU member states) Box 8: Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States Box 9: Total value of acquisitions of goods and related costs (excluding VAT) made in Northern Ireland from EU Member States
There are no changes to boxes 1, 3, 5, 6 and 7.
No Changes are required to the JSON submission.