Statutory Instruments
2019 No. 1509
Value Added Tax
The Value Added Tax (Amendment) (No. 2) Regulations 2019
Made
19th December 2019
Laid before the House of Commons
20th December 2019
Coming into force
1st January 2020
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 30(8) of the Value Added Tax Act 1994( 1 ).
Citation and commencement
1. These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2019 and come into force on 1st January 2020.
Amendment of the Value Added Tax Regulations 1995
2.The Value Added Tax Regulations 1995( 2 ) are amended as follows.
3. In regulation 134( 3 ) (supplies to persons taxable in another member State)—
(a) at the beginning, for “Where” substitute “Subject to regulation 134A, where”; and
(b) in paragraph (b), for “a person taxable in another member State” substitute “a person (“ P ”) who is registered for VAT in another member State and has provided the supplier with the VAT identification number issued to P by that other member State”.
4. After regulation 134 insert—
“ 134A. The zero-rating provided for by regulation 134 shall be revoked where, in relation to a supply,—
(a) the taxable person who makes the supply fails to comply with the obligation to submit a statement under regulation 22 ( 4 ) ; or
(b) the statement submitted by that taxable person does not set out the correct information as required by or under regulation 22, unless the taxable person can satisfy the Commissioners that there was a reasonable excuse for the failure to comply or the failure to provide the correct information, as appropriate. ” .
Melissa Tatton
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th December 2019
1994 c. 23 (“ the Act ”). Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) , section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
Regulation 134 is omitted by regulation 5 of S.I. 2019/513 from a date to be appointed but regulation 5 is not yet in force.
Regulation 22 was amended by S.I. 2009/3241 and 2012/1899 .