The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2019

Statutory instruments 1507 2019

Format:
Corporate Author:
Great Britain
Publisher:
TSO (The Stationery Office)

Enabling power: Value Added Tax Act 1994, s. 7 (11). Issued: 27.12.2019. Sifted: -. Made: 19.12.2019. Laid: 20.12.2019. Coming into force: 01.01.2020. Effect: S.I. 2004/3148 amended. Territorial extent and classification: E/W/S/NI. General. EC note: These regs amend S.I. 2004/3148 to make changes required by Council Directive (EU) 2018/1910 in relation to the place of supply of certain supplies of goods. Council Directive 2006/112/EC (OJ No 347, 11.12.06, p. 1) ('the Principal VAT Directive') establishes a common system of value added tax applicable throughout the European Union. Directive 2018/1910 made a number of 'quick fix' amendments to the Principal VAT Directive to improve the Union VAT rules for cross-border transactions. These included the insertion of a new Article 36a which makes provision in relation to chain transactions. Member States are required to transpose the amendments with effect from 1st January 2020.

Extent 2p. ISBN 9780111191651
Size N/A Price £5.78
Format Paperback Published 27 Dec 2019
Availability Black and white copy, 1-3 days Delivery Delivery options and charges