Exports “13A Authorisation and 13B Form”

Section 13A VAT Act 1972

Practitioners will be aware that registered persons whose turnover from Intra-Community supplies and exports of goods exceeds 75% of their total annual turnover can apply for a Form 13B authorisation which entitles them to receive goods or services free of VAT. The 13B authorisation form is currently being redrafted to include the following:

• A change in the format of the expiry date i.e. the expiry date for authorisations expiring after1 January 2000 will be in a six digit format i.e. an expiry date of October 2000 will be shown as 102000.
• A reminder to registered persons that where the authorisation is used to acquire qualifying goods or services VAT free, and those goods or services are not used in connection with taxable supplies, they have an obligation, under existing VAT legislation to account for the appropriate VAT in their VAT return.