The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2019
This Order, which comes into force on 1st January 2020, inserts a new Part 4 into the Value Added Tax (Place of Supply of Goods) Order 2004 (“the Place of Supply Order”) to make changes required by Council Directive (EU) 2018/1910 of 4 December 2018 (OJ No 311, 07.12.2018, p. 3-7) (“Directive 2018/1910”) in relation to the place of supply of certain supplies of goods.