
1 
These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2019 and come into force on 1st January 2020.
2 
The Value Added Tax Regulations 1995 are amended as follows.
3 
In regulation 134 (supplies to persons taxable in another member State)—
(a) at the beginning, for “Where” substitute “Subject to regulation 134A, where”; and
(b) in paragraph (b), for “a person taxable in another member State” substitute “a person (“P”) who is registered for VAT in another member State and has provided the supplier with the VAT identification number issued to P by that other member State”.
4 
After regulation 134 insert—“
134A. 
The zero-rating provided for by regulation 134 shall be revoked where, in relation to a supply,—
(a) the taxable person who makes the supply fails to comply with the obligation to submit a statement under regulation 22; or
(b) the statement submitted by that taxable person does not set out the correct information as required by or under regulation 22, unless the taxable person can satisfy the Commissioners that there was a reasonable excuse for the failure to comply or the failure to provide the correct information, as appropriate.”.
Melissa Tatton
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th December 2019