Updates: VAT Time of supply
2024
Tax points for specific types of supply: Warehoused goods
Guidance amended with a link to the VAT Supplies in Warehouse and Fiscal Warehousing manual
2022
Introduction: purpose of the time of supply rules
Minor reformatting
Page archived – Old legacy update page no longer required
2021
Introduction: roles and responsibilities
Brexit update - reference to EU removed and supply team replaced with VAT Principles policy team.
Page VATTOS2400 archived no longer applicable
Brexit update - Reference to EU removed
Legislation: UK primary law (VAT Act 1994): contents
Page VATTOS2240 archived
Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods
Page Archived
Brexit update - Reference to 86(5) removed
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.
EU exit update - Reference to another member state removed.
EU Exit update reference to intra-EC removed
Legislation: EU law (Principal VAT Directive): contents
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Legislation: EU law (Principal VAT Directive): Article 63 chargeable event
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Legislation: EU law (Principal VAT Directive): Article 64 chargeable event for continuous supplies
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Legislation: EU law (Principal VAT Directive): Article 65 payments on account
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Legislation: EU law (Principal VAT Directive): Article 66 other times at which tax may be chargeable
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Legislation: EU law (Principal VAT Directive): Article 67 intra-EU supplies
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Legislation: EU law (Principal VAT Directive): Article 93 rate of VAT
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Legislation: EU law (Principal VAT Directive): Article 95 changes in rate
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Identifying a tax point: special tax points
Reference to Northern Ireland added
Identifying a tax point: exempt and zero-rated supplies
EU exit update - Reference to intra-EU supplies removed
Actual tax points: VAT invoices: what is meant by a VAT invoice?
Reference to intra-EC supplies and VATTO9300 removed
Accommodation tax points: Ministry of Defence contractors: background
Place and Time Supply Team removed and replaced with VAT Principles Team.
Treatment of supplies affected by a change in VAT: introduction
Reference to intra-EC supplies removed
Place & Time of Supply Team replaced with VAT Principles Team
Tax points for specific types of supply: Northern Ireland and EU
EU exit update reference to Northern Ireland and the EU added
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.
2019
2017
Link to VATTOS1500 added to contents page.