SI 2020/1641 – The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020

Released 23 December 2020

SI 2020/1641 brings into force 13 sets of EU exit statutory instruments relating to VAT and excise duties from IP completion day.

The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020 bring into force on ‘IP completion day’ 13 sets of regulations which make various amendments and modifications to the application of value added tax and, in one case, the excise regime in consequence of the UK exiting the EU. ‘IP completion day’ is defined by the European Union (Withdrawal Agreement) Act 2020, s. 39(1)) as 31 December 2020 at 11.00 p.m. Regulations brought into force are:

(1)The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (SI 2019/59);

(2)The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (SI 2019/60);

(3)The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019 (SI 2019/73);

(4)The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (SI 2019/91);

(5)The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/105);

(6)The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) (Amendment and Revocation) (EU Exit) Order 2019 (SI 2019/404);

(7)The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/513);

(8)The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/1214);

(9)The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020 (SI 2020/1312);

(10)The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495);

(11)The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (SI 2020/1545);

(12)The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1546);

(13)The Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (SI 2020/1544).

The regulations were made on 23 December 2020.

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