The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2019

Amendment to the Value Added Tax (Place of Supply of Goods) Order 2004

2.—(1) The Value Added Tax (Place of Supply of Goods) Order 2004(1) is amended as follows.

(2) After Part 3 insert—

“PART 4

CHAIN TRANSACTIONS

15.   Article 16 applies where the same goods are—

(a) supplied successively thorough a chain, and

(b) dispatched or transported from one member State to another member State directly from the first supplier in the chain to the last customer in the chain.

16.   Where this article applies—

(a) the intra-Community supply is to be treated as the supply that involves the removal of the goods from or to the United Kingdom; and

(b) all supplies made after the intra-Community supply are to be treated as supplied—

(i) outside the United Kingdom in the case of goods removed or to be removed from the United Kingdom to a customer in another member State; or

(ii) within the United Kingdom in the case of goods removed or to be removed from another member State to a customer in the United Kingdom.

17.   The “intra-Community supply” is—

(a) the supply in the chain that is made to the intermediary operator (“I”), or

(b) where I has provided its supplier with the VAT identification number issued to I by the member State from which the goods are dispatched or transported, the supply in the chain that is made by I.

18.   “Intermediary operator” means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either itself or through a third party acting on its behalf.”.

(1)

S.I. 2004/3148, to which there are amendments but they not relevant to this Order.