Key requirements
The branch links business preparation, transitional rules, adjustments and concessions, imported low-value goods and B2C non-digital services, and consumer guidance. It addresses the increase to 8% on 1 January 2023 and to 9% on 1 January 2024; these are past changes, not upcoming announcements. Historical invoices, payments, deliveries and later adjustments may still need those rules. Match the year and transaction type before applying a concession, especially where a page describes deadlines that have already expired. Current ordinary standard-rated supplies use 9%, while qualifying historical transactions retain the treatment required by their original facts.
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.
Read the official source ↗