Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 12 · General Provisions
93. Temporary arrangements for reverse charge supplies
Feedback & supportLast amended by an amending law of 2022. 2 amendments in all.
Where an invoice for a supply in fact made that gives rise to a reverse charge supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the reverse charge supply to the extent of —
the amount of the invoice paid on or after 1 January 2020; or
the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower.
Subsection (1) does not apply if the whole amount of the invoice is paid, or the whole of the services to which the invoice relates is performed, before 1 January 2020.
Tax chargeable under subsection (1) must be accounted for in the return for the accounting period in which the later of the following falls:
1 January 2020;
the day on which the recipient is registered in accordance with the First Schedule.
Where an invoice for a supply in fact made that gives rise to a reverse charge supply is issued on or after 1 January 2020 —
tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after that date; but(b)the recipient may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower.
Subsection (4) does not apply if the whole amount of the invoice is paid, and the whole of the services is performed, on or after 1 January 2020.
For the purposes of this section, where only a part of the services in fact supplied is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
Where the reverse charge supply in subsection (1) or (4) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the reverse charge supply in accordance with Division 1 of Part 6A.
reverse charge supply
“reverse charge supply” means a supply of services treated as having been made by the recipient of those services under section 14(2);
In this section, “chargeable value”, in relation to a reverse charge supply, means the amount of the invoice or the value of the services on which tax is chargeable under subsection (1) or (4), as the case may be.