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Official guidance
VAT Time of supply

VATTOS2200 · Legislation: UK primary law (VAT Act 1994)

  • VATTOS2205 · Introduction to section 6
  • VATTOS2210 · Section 6(1) Preamble
  • VATTOS2215 · Section 6(2) Basic tax point (goods)
  • VATTOS2220 · Section 6(3) Basic tax point (services)
  • VATTOS2225 · Section 6(4) Advance payments and invoices
  • VATTOS2230 · Section 6(5) 14 day rule for VAT invoices
  • VATTOS2235 · Section 6(6) Extensions to the 14 day rule
  • VATTOS2245 · Section 6(10) Accommodation tax points
  • VATTOS2250 · Section 6(11) Self-supply
  • VATTOS2255 · Section 6(12) Disposal of business assets
  • VATTOS2260 · Section 6(13) Non-business use of business assets
  • VATTOS2265 · Section 6(14) Power to make regulations
  • VATTOS2270 · Section 6(14A) Place of supply of services
  • VATTOS2275 · Section 6(15) Meaning of a VAT invoice
  • VATTOS2280 · Section 88 Supplies spanning change of rate, etc
  • VATTOS2285 · Section 89 Adjustments of contracts on changes in VAT
  • VATTOS2290 · Section 97A Place of supply orders transitional provisions
  • VATTOS2295 · Paragraphs 2B(3) and (4) of schedule 11 Self-billed invoices
  • VATTOS2240 · Section 6(7) and (8) Intra-EC supplies of goods
  1. Legislation: UK primary law (VAT Act 1994): contents
  2. Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods

VATTOS2240 | Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods

From HM Revenue & Customs · VAT Time of supply

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