The Value Added Tax (Amendment) (No. 2) Regulations 2019
The Value Added Tax (Amendment) (No. 2) Regulations 2019
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: UK Statutory Instrument
Year: 2019
Number: 1509
Made: 2019-12-19
Coming into force: 2020-01-01
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
These Regulations amend Part 16 (importations, exportations and removals) of the Value Added Tax Regulations 1995 ( S.I 1995/2518 : “ the Principal Regulations ”) to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) (“ Directive 2018/1910 ”) which, amongst other things, amends article 138 of Council Directive 2006/112/EC (OJ No 347, 11.12.06, p. 1) (“ the Principal VAT Directive ”).
The Principal VAT Directive establishes a common system of value added tax applicable throughout the European Union.
Directive 2018/1910 amended article 138 of the Principal VAT Directive with effect from 4th December 2018. Member States are required to transpose the amendments with effect from 1st January 2020.The amendments are intended to improve the Union VAT rules for cross-border transactions with regard to the role of the VAT identification number and the need to comply with other obligations relating to requirements to provide information in the context of the exemption for intra-community supplies.
Regulation 1 provides for citation and commencement.
Regulations 2 to 4 amend the provisions relating to supplies to persons in other member States to make the changes required by Directive 2018/1910.
Regulation 3 amends regulation 134 of the Principal Regulations to make it a requirement for exemption that the recipient of the supply is registered for VAT in another member State and has provided the supplier with its VAT registration number.
Regulation 4 inserts a new regulation 134A into the Principal Regulations to restrict the application of the exemption in the circumstances specified.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .