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Updates: VAT Time of supply

2022

15 March 2022 published amendments

Introduction: purpose of the time of supply rules

Minor reformatting

2021

29 July 2021 published amendments

Introduction: roles and responsibilities

Brexit update - reference to EU removed and supply team replaced with VAT Principles policy team.

Tax points for specific types of supply: Utilities (water, gas, electricity and the like)

Reference to Regulation 86(5), Member State and intra-EC supply removed.

Tax points for specific types of supply: Northern Ireland and EU

EU exit update reference to Northern Ireland and the EU added

Treatment of supplies affected by a change in VAT: Rate change from 1 January 2010: Effect of the anti-forestalling measure

Place & Time of Supply Team replaced with VAT Principles Team

Treatment of supplies affected by a change in VAT: introduction

Reference to intra-EC supplies removed

Accommodation tax points: Ministry of Defence contractors: background

Place and Time Supply Team removed and replaced with VAT Principles Team.

Actual tax points: VAT invoices: what is meant by a VAT invoice?

Reference to intra-EC supplies and VATTO9300 removed

Identifying a tax point: exempt and zero-rated supplies

EU exit update - Reference to intra-EU supplies removed

Identifying a tax point: special tax points

Reference to Northern Ireland added

Legislation: contents

Page VATTOS2400 archived no longer applicable

Legislation: UK secondary law (VAT Regulations 1995): Regulation 95 supplies spanning a change of rate

EU Exit update reference to intra-EC removed

Legislation: UK secondary law (VAT Regulations 1995): Regulations 90, 90A and 90B continuous supplies of services

EU exit update - Reference to another member state removed.

Legislation: UK secondary law (VAT Regulations 1995): Regulation 88 supplier’s goods in possession of buyer

Brexit update - Reference to intra-EC supplies removed

Legislation: UK secondary law (VAT Regulations 1995): Regulation 89 retention payments

Brexit update - Reference to regulation 93 and VATTOS2370 removed.

Legislation: UK secondary law (VAT Regulations 1995): Regulation 86 supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

Brexit update - Reference to 86(5) removed

Legislation: UK primary law (VAT Act 1994): contents

Page VATTOS2240 archived

Legislation: introduction

Brexit update - Reference to EU removed

2019

2017

21 July 2017 published amendments

Introduction: roles and responsibilities

.

28 February 2017 published amendments

Introduction: contents

Link to VATTOS1500 added to contents page.