VATTOSUPDATE100421 - Time of supply: recent changes
Below are details of the amendments that were published on 21 April 2010 (see the update index for all updates)
| VATTOS2290 | Reflects change to section 97A of the VAT Act effective from 1 January 2010 (VAT Package) | |
| VATTOS2320 | Reflects changes made to Regulation 82 with effect from 1 January 2010 (VAT Package) | |
| VATTOS2430 | Reflects changes made to Article 64 the Principal VAT Directive with effect from 1 January 2010 (VAT Package) | |
| VATTOS2450 | Reflects changes made to Article 66 of the Principal VAT Directive with effect from 1 January 2010 (VAT Package) | |
| VATTOS4210 | Expands on the meaning of “removal” where this creates a basic tax point | |
| VATTOS7400 | Advises on anti-forestalling in connection with the reversion of the VAT rate to 17.5% on 1 January 2010 | |
| VATTOS9160 | Content on the tax point treatment of continuous supplies amended to improve readability and clarity | |
| VATTOS9450 | Reflects changes made to the time of supply for reverse charge services with effect from 1 January 2010 (VAT Package) |