Value Added Tax Act 1994 section 92

Taxation under the laws of other member States etc.

Section 92 explains how references to VAT laws of other EU member States should be interpreted, and gives HMRC powers to certify tax status and gather information in relation to cross-border VAT matters.

• References in the Act to the law of another EU member State mean that State's national legislation implementing EU VAT rules, including determining whether a person is taxable there or whether goods are treated as acquired there.
• HMRC may make regulations to establish the effect of another member State's VAT law, identify persons taxable in another member State, and determine how much of a transaction's consideration relates to VAT under that State's law.
• In any civil or criminal proceedings, an HMRC certificate stating whether a person was taxable in another member State, or whether VAT under that State's law has been paid, is accepted as sufficient evidence unless the contrary is proved.
• HMRC has powers under Schedule 11 to require the keeping of accounts and records, the making of returns, the production and content of invoices, and the furnishing of information and documents in connection with these cross-border VAT matters.