
(AGENPARL) – LONDON lun 20 giugno 2022

This secondary legislation (introduced under Section 51 of the Cross-Border Trade) Act 2018 provides an exception to the treatment of VAT as if it were a duty of customs as set out in Section 16 (1) VATA 1994.
It introduces and regulates the use of Postponed VAT Accounting (see section).
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/imports/imps09550