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HMRC internal manual

VAT Time of supply

Legislation: introduction

The main elements of UK time of supply law are section 6 of the VAT Act 1994 and the majority of the regulations that make up Part XI of the VAT Regulations 1995. There are further provisions at sections 88 and 89 of the Act that apply in the event of changes in VAT rate or liability.

In EU terms, UK time of supply law derives from Articles 62 to 67 of the Principal VATDirective. Article 95 applies to changes in rate.

For the most part the contents of this manual concentrates on the interpretation of UK VAT law. You should always base your decisions on UK VAT law and any disputes over the compatibility of UK time of supply provisions with EU VAT law should be referred to Place & Time of Supply.