The Value Added Tax (Section 55A) (Specified Services) Order 2019
|Document Number:||2019 No. 1015|
|Coming into force:||Coming into force on the 14/06/2019|
Value Added Tax
12 th June 2019
Laid before the House of Commons
13 th June 2019
Coming into force
14 th June 2019
The Treasury make the following Order in exercise of the powers conferred by section 55 A(9) and (14) of the Value Added Tax Act 1994(1).
Citation, commencement and effect
—(1) This Order may be cited as the Value Added Tax (Section 55 A) (Specified Services) Order 2019.
(2) This Order comes into force on 14 th June 2019 and has effect in relation to supplies of specified services made on or after that date.
In this Order—
“gas” means gas supplied through the natural gas distribution system;
“a gas or an electricity certificate” is an electronic document which contains information on the source of the energy and its method of production;
“specified services” means the services specified in article 4.
Application of section 55 A of the Act
Section 55 A of the Value Added Tax Act 1994 (customers to account for tax on supplies of goods or services of a kind used in missing trader intra-community fraud) applies to services of a description specified in article 4.
The services referred to in article 3 are gas and electricity certificates.
Two of the Lords Commissioners of Her Majesty’s Treasury
12 th June 2019
(This note is not part of the Order)
This Order, which has effect in relation to supplies made on or after 14 th June 2019 , applies a reverse charge to specified supplies of a kind used in missing trader intra-community fraud.
As a general rule, the supplier of goods or services is required to account for value added tax on that supply. Section 55 A of the Value Added Tax Act 1994 (c. 23) (‘section 55 A’) requires the recipient of the supply rather than the supplier to account for and pay any value added tax due on supplies of goods or services which are of a description specified in an order...
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