Value Added Tax Act 1994 section 46

Notifications

Section 46 sets out the requirements for the form, manner and content of notifications required under the reverse charge provisions.

• Any notification required under the reverse charge provisions must comply with prescribed requirements.
• The form and manner of notification are determined by regulations or by the Commissioners in accordance with regulations.
• The particulars to be included in a notification are specified by regulations or by the Commissioners.
• Businesses must ensure their notifications meet all stipulated requirements to remain compliant.