E5: VAT reverse charge sales statements
Notification of first reverse charge
"(1) On the first occasion on which a person makes a relevant supply, he must notify the Commissioners of that fact within 30 days of the day on which the supply is made.
(2) The notification referred to in paragraph (1) must be made on-line by using a portal provided by the Commissioners.
(3) If the portal referred to in paragraph (2) is unavailable for any reason, the Commissioners may allow the notification to be made by email." (SI 1995/2518, r.23B)
"“relevant supply” means a supply of goods to which section 55A(6) of the Act applies (customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud) other than a supply of gas or electricity" (SI 1995/2518, r.23A)
Reverse charge statements
"(1) Every taxable person who, in any prescribed accounting period, has made a relevant supply must, in relation to that period, submit to the Commissioners, no later than the day by which he is required to make a return for that period and in such a form and manner as may be determined by the Commissioners in a notice published by them (or otherwise), a statement containing the following prescribed particulars—
(a) his registration number;
(b) the registration number of each person to whom he has made a relevant supply; and
(c) for each month falling within the prescribed accounting period, the total value of the relevant supplies made to each person mentioned in sub-paragraph (b).
(2) If, in any prescribed accounting period, no relevant supplies are made, a statement to that effect must be submitted to the Commissioners in such form and manner as may be determined by them in a notice published by them (or otherwise).
(3) Sub-paragraph (2) does not apply where a taxable person has notified the Commissioners that he has ceased making relevant supplies without intending subsequently to make such supplies.
(4) A statement must contain a declaration made by the taxable person that it is true and complete." (SI 1995/2518, r.23C)
Notification of cessation or recommencement
"Where a person—
(a) ceases making relevant supplies without intending subsequently to make such supplies, or
(b) has fallen within paragraph (a) above but nonetheless starts to make relevant supplies again,
he shall, within 30 days of so ceasing or, as the case may be, of so recommencing, notify the Commissioners of that fact in such form and manner as may be determined in a notice published by them (or otherwise)." (SI 1995/2518, r.23D)