Trace the transaction timeline
Start with the invoice date, then identify whether payment was wholly before the change, wholly afterwards or split. For split or later payment, determine the value of goods delivered or services completed in 2023 and after the change. A fully prepaid 2023 transaction falls under the 8% branch; an entirely post-change transaction falls under9%. Mixed transactions require the chart matching their invoice and completion facts.
Document any old-rate election
The charts distinguish payment-based allocation from permitted elections using pre-change delivery or performance values, and identify branches where election is unavailable. Keep invoices, dated completion records and payment evidence supporting each amount; do not use the contract date alone. These are historical8%-to9% transition charts, to be read with the 2024 rate-change guide rather than applied to ordinary current transactions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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