SI 2019/1240 - The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019

Released 06 September 2019

SI 2019/1240 defers the commencement date for construction services to be subject to the ‘reverse charge’ under VATA 1994, s. 55A until 1 October 2020.

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day) Order 2019 amends the commencement provision in the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 (SI 2019/892), article 1(2), which now comes into force on the 1 October 2020 and has effect in relation to supplies made on or after that date.  SI 2019/892 applies a VAT reverse charge to construction services and was originally set to come into force with effect in relation to supplies made on or after 1 October 2019. The order comes into force on 30 September 2019.

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