{"id":86194,"date":"2019-02-06T12:20:45","date_gmt":"2019-02-06T12:20:45","guid":{"rendered":"https:\/\/www.constablevat.com\/?p=86194"},"modified":"2019-02-07T10:32:07","modified_gmt":"2019-02-07T10:32:07","slug":"post-brexit-vat-recovery-specified-supplies","status":"publish","type":"post","link":"https:\/\/www.constablevat.com\/post-brexit-vat-recovery-specified-supplies\/","title":{"rendered":"Post Brexit VAT Recovery -Specified Supplies"},"content":{"rendered":"

We have received an update on Specified Supplies.\u00a0 New legislation was laid before Parliament on 5th February 2019 and the link is as follows.<\/p>\n

https:\/\/www.legislation.gov.uk\/uksi\/2019\/175\/contents\/made<\/a><\/p>\n

Just to recap, this is the legislation which deals with VAT recovery on respect of certain types of transactions specified in law. <\/em>The supplies of services currently specified in the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (SI 1999\/3121) are:<\/p>\n

3<\/em><\/strong>.<\/em><\/strong>Services\u2013 <\/em><\/strong><\/p>\n

(a) which are supplied to a person who belongs outside the member States;<\/em><\/p>\n

(b) which are directly linked to the export of goods to a place outside the member States; or<\/em><\/p>\n

(c) which consist of the provision of intermediary services within the meaning of item 4 of Group 2, or item 5 of Group 5, of Schedule 9 to the Value Added Tax Act 1994 in relation to any transaction specified in paragraph (a) or (b) above,<\/em><\/p>\n

provided the supply is exempt, or would have been exempt if made in the United Kingdom, by virtue of any item of Group 2, or any of items 1 to 6 and item 8 of Group 5, of Schedule 9 to the Value Added Tax Act 1994. <\/em><\/p>\n

The new legislation seems to maintain the status quo and continues to deny VAT recovery in respect of specified supplies to UK and EU customers<\/u>. It does so by the following amendments:<\/p>\n