SI 2019/1509 - The Value Added Tax (Amendment) (No. 2) Regulations 2019

Released 20 December 2019

SI 2019/1509 amends SI 1995/2518 to transpose amendments to Directive 2006/112/EC by Directive (EU) 2018/1910 from 1 January 2020.

The Value Added Tax (Amendment) (No. 2) Regulations 2019 amend the Value Added Tax Regulations 1995 (SI 1995/2518), Pt. 16 (importations, exportations and removals) of to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 which, amongst other things, amends Council Directive 2006/112/EC (“the Principal VAT Directive”), art. 138. The Principal VAT Directive establishes a common system of value added tax applicable throughout the European Union. The regulations came into force on 1 January 2020.

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