Value Added Tax Act 1994 section 81

Taxation under the laws of member States etc.

Section 81 of Schedule 9ZA explains how references to EU member State VAT law are to be interpreted, how HMRC can make regulations about proving foreign VAT law and taxable status, and how HMRC's information-gathering powers extend to matters arising under the EU withdrawal agreement.

• References to a member State's law in the VAT Act are limited to those parts of that law that give effect to EU VAT instruments, and a person is "taxable" in a member State if they are taxable under provisions equivalent to the UK rules on taxable person status.
• HMRC may make regulations specifying how the effect of a member State's VAT law, and whether it corresponds to UK VAT provisions, is to be proved; they may also require persons claiming to be taxable in a member State to notify HMRC and provide prescribed information before being treated as such.
• In any legal proceedings, an HMRC certificate stating whether a person was taxable in a member State at a given date, or whether VAT due under that State's law has been paid, is accepted as sufficient evidence unless the contrary is proved.
• HMRC's existing information powers — covering accounts, returns, invoices, records, and document production — also extend to matters relevant to a VAT charge under a member State's law, for the purpose of meeting the UK's obligations under the EU withdrawal agreement.