The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2019
This Order, which comes into force on 1st January 2020, inserts a new Part 4 into the Value Added Tax (Place of Supply of Goods) Order 2004 (“the Place of Supply Order”) to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) (“Directive 2018/1910”) in relation to the place of supply of certain supplies of goods.
Lifecycle
Department
Made
19 Dec 2019
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In force
01 Jan 2020
Enabling power
The Treasury make the following Order in exercise of the power conferred by section 7(11) of the Value Added Tax Act 1994.
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