# The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995, Note: Explanatory note


(This note is not part of the Order)
This Order amends, with effect from 1st January 1996, the Value Added Tax (Place of Supply of Services) Order 1992 (“the principal Order”).
Articles 4 and 5 amend the principal Order as a consequence of the amendment of Article 28(b) of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) (“the Sixth VAT Directive”) by Council Directive 95/7/EC (OJ No. L102, 5.5.1995, p.18) (“the Second VAT Simplification Directive”). The effect of this is to move in certain circumstances the place of supply of valuations of, or work on, goods, from the place where the services are physically performed to the customer’s member State.
Article 6 removes the requirement in Article 16(b)(ii) of the principal Order, that business customers belonging in another member State must have a VAT registration number in that member State before certain services listed in Schedule 5 to the Value Added Tax Act 1994 are treated as supplied where the customer belongs.
In addition, the opportunity has been taken to substitute references to the provisions of the Value Added Tax Act 1994 for references to the Value Added Tax Act 1983.

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Source: https://www.legislation.gov.uk/uksi/1995/3038/note (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.