# The Taxation (Cross-border Trade) Act 2018 (Value Added Tax Transitional Provisions) (EU Exit) Regulations 2019, Regulation 3: Transitional provisions etc

Extent: E+W+S+N.I.

(1) The amendments made by Part 3 of the Act (value added tax) do not have effect in relation to supplies made, and acquisitions taking place, before IP completion day.
(2) In determining for the purposes of this regulation the time when a supply or acquisition of goods is made ignore sections 18(4)(a) and 18B(4) of VATA 1994 .
(3) In determining for the purposes of this regulation the time when a supply of services is made—
(a) invoices and other documents provided to any person before IP completion day are to be disregarded,
(b) so much (if any) of any payment received by the supplier before IP completion day as relates to times on or after IP completion day are to be treated as received on IP completion day, and
(c) so much (if any) of any payment received by the supplier on or after IP completion day as relates to times before IP completion day are to be treated as if they were received before IP completion day.
(4) A payment in respect of any services is to be taken for the purposes of paragraph (3) to relate to the time of the performance of those services.
(5) But where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before IP completion day and a part of which does not—
(a) an apportionment is to be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before IP completion day;
(b) the payment is, to that extent to be taken for the purposes of paragraph (3) to relate to a time before IP completion day; and
(c) the remainder, if any, of the payment is to be taken for the purposes of paragraph (3) to relate to times on or after IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2019/105/regulation/3 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-value-added-tax-transitional-provisions-eu-exit-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.