188体育

Actual tax points: payments: deposits and pre-payments

Reference to Place and Time of Supply Team replaced by VAT Principles Team

Tax points for specific types of supply: Warehoused goods

Guidance amended with a link to the VAT Supplies in Warehouse and Fiscal Warehousing manual

Introduction: purpose of the time of supply rules

Minor reformatting

Time of supply: update index

Page archived 鈥� Old legacy update page no longer required

Introduction: roles and responsibilities

Brexit update - reference to EU removed and supply team replaced with VAT Principles policy team.

Legislation: contents

Page VATTOS2400 archived no longer applicable

Legislation: introduction

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

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Legislation: UK secondary law (VAT Regulations 1995): Regulation 86 supplies of water, gas or any form of power, heat, refrigeration or other cooling, or ventilation

Brexit update - Reference to 86(5) removed

Legislation: UK secondary law (VAT Regulations 1995): Regulation 88 supplier鈥檚 goods in possession of buyer

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.

Legislation: UK secondary law (VAT Regulations 1995): Regulations 90, 90A and 90B continuous supplies of services

EU exit update - Reference to another member state removed.

Legislation: UK secondary law (VAT Regulations 1995): Regulation 95 supplies spanning a change of rate

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 62 chargeable event and chargeability (general provisions)

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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

Treatment of supplies affected by a change in VAT: Rate change from 1 January 2010: Effect of the anti-forestalling measure

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.

Tax points for specific types of supply: Hire purchase, credit sales and conditional sales

Spacing

Introduction: roles and responsibilities

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Introduction: contents

Link to VATTOS1500 added to contents page.