VATTOS3400 | Identifying a tax point: special tax points

It is necessary to consider whether the supply is covered by any of the specialised time of supply rules such as

• deemed supplies of goods and services (see VATTOS9600)

• supplies of goods between Northern Ireland and the EU (see VATTOS9300)

• reverse charge goods and services (see VATTOS9450)

• natural gas and electricity (see VATTOS9700)

• supplies involving land and property (see VATTOS9350)

• supplies of water, gas, power, heat, refrigeration and ventilation (see VATTOS9700)

• sale or return goods, goods on approval and suppliers goods held by the customer pending agreement of price (see VATTOS9550)

• retention payments (see VATTOS5170)

• continuous supplies of services (see VATTOS9150)

• supplies of services involving payments of royalties, and the like (see VATTOS9500)

• supplies by barristers and advocates (see VATTOS8400), and

• supplies of construction services (see VATTOS9100).