{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009.json",
  "id": "uksi/2009/3241",
  "title": "The Value Added Tax (Amendment) (No. 5) Regulations 2009",
  "short_title": "Value Added Tax 2009",
  "long_title": "These Regulations, which come into force on 1st January 2010, amend Parts 3 (VAT invoices and other invoicing requirements), 4 (EC sales statements), 7A (flat-rate scheme for small businesses), 11 (time of supply and time of acquisition), 20 (repayments to Community traders) and 21 (repayments to third country traders) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).",
  "citation": "S.I. 2009/3241",
  "type": "uksi",
  "year": "2009",
  "number": "3241",
  "version": "current",
  "date": "2009-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Change of rate, supplementary charge invoices",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "EU Sales Statements",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "EU Sales Statements",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "EU Sales Statements",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "EU Sales Statements",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Form 12: “Value Added Tax EC Sales List”",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Flat-rate scheme for small businesses, category of business.",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Time of supply",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Repayments to European Union traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Repayments to European Union traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Repayments to European Union traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Repayments to European Union traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Repayments to European Union traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Repayments to third country traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Repayments to third country traders",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Form number 12: Value Added Tax EC Sales List",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-12-09",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/pdf/uksi_20093241_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/3241/pdfs/uksi_20093241_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-12-09",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/pdf/uksiem_20093241_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2009/3241/pdfs/uksiem_20093241_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/8",
        "section/26B",
        "section/39",
        "schedule/11/paragraph/2",
        "schedule/11/paragraph/2A"
      ]
    },
    {
      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "provisions": [
        "schedule/3/paragraph/22"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/changes.json",
  "changes_made_by": 22,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3241",
    "retrieved_at": "2026-10-29T02:59:05.477980+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}