UK Statutory Instrument 2019 United Kingdom

The Value Added Tax (Place of Supply of Services) Order 2019

These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) and paragraph 21 of Schedule 7 to that Act in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under sections 8(2)(a), (c) and (g)) arising from the withdrawal of the United Kingdom from the European Union.
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At a glance

Enforced by

HMRC

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part I — PRELIMINARY

Browse 3 other sections in this Part — procedural / definitional / commencement
s.art001

Citation and commencement

s.art002

Interpretation

s.art003

Revocation

Part II — RULES FOR DETERMINING PLACE OF SUPPLY OF SERVICES

Browse 15 other sections in this Part — procedural / definitional / commencement
s.art004

The rules for determining where a supply of goods or...

s.art005

Services relating to land

s.art006

Transport

s.art007

For the purposes of article 6 above, there shall be...

s.art008

Any— (a) goods or services provided as part of a...

s.art009

Subject to article 14 below, where a supply consists of...

s.art010

Subject to article 14 below, where a supply of services...

s.art011

Services of intermediaries

s.art012

Subject to article 14 below, where services consist of the...

s.art013

Subject to article 14 below, where services consist of the...

s.art014

Use of customer’s registration number

s.art015

Services supplied where performed

s.art016

Services supplied where received

s.art017

Hire of means of transport

s.art018

Where a supply of services consists of the letting on...

Other sections — not classified into a Part

These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.

Browse 11 other sections
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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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