介绍性文本1.引用和开始2.1995年增值税条例修订如下。3.税率变化，补充费用发票4.EU销售声明5.对于第22条（提交声明），替换为（1）提供货物的每个应税人-.6.在第22条之后插入（1）提供货物的每个应税人。7.省略第23条（最终声明）。8.表格12:“增值税EC销售清单”9.统一税率小型企业计划，企业类别。10.供货时间11.向欧盟贸易者偿还12.在第173条插入-增值税偿还后（1）专员应偿还所述增值税。13.省略第181条（索赔处理）第174、175、176、177、178和179条和第14条，在“附表11至附表15”之后，省略第182、183条和“要求偿还的款项”。16.偿还第三国贸易17.省略第195条和“要求偿还的款项”。18.过渡性规定签名附表12:增值税EC销售清单

Introductory Text1.Citation and commencement2.The Value Added Tax Regulations 1995 are amended as follows.3.Change of rate, supplementary charge invoices4.EU Sales Statements5.For regulation 22 (submission of statements) substitute— (1) Every taxable person who makes a supply of goods—.6.After regulation 22 insert— (1) Every taxable person who has made a supply of.7.Omit regulation 23 (final statements).8.Form 12: “Value Added Tax EC Sales List”9.Flat-rate scheme for small businesses, category of business.10.Time of supply11.Repayments to European Union traders12.After regulation 173 insert— Repayments of VAT (1) The Commissioners shall make a repayment of VAT described.13.Omit regulations 174, 175, 176, 177, 178 and 179 and.14.In regulation 181 (treatment of claim), after “Schedule 11 to.15.Omit regulations 182, 183 and the words “and repayment claimed”.16.Repayments to third country traders17.Omit regulation 195 and the words “and repayment claimed” from.18.Transitional provisionSignatureSCHEDULEForm number 12: Value Added Tax EC Sales ListExplanatory Note