UK cannot compel online VAT returns
- 7 October 2013 | Richard Asquith
Online VAT returns breach EU law
The FTT found that such a rule breached businesses and individual human rights, and were in contravention of EU laws for those without fast internet access of the disabled.
The UK required all small businesses to move to online VAT filings from April 2012. Larger businesses, with an annual turnover about £100,000 per annum had been compelled to go online in 2010.
The case raised questions for not only the UK, but also tax authorities across the European Union. Most now provide an online filings options. However, an increasing number such as Germany now also make online VAT filings mandatory.