| Supply Type | Transitional Rule | Contract's enforcement date | Date of supply | VAT Rate Applicable |
|---|---|---|---|---|
| One-off supplies | 1 | Before 24 December 2021 | On or after 1 January 2022 | 5% |
| 2 | After 24 December 2021 | On or after 1 January 2022 | 10% | |
| Continuous supplies | 3 | Before 24 December 2021 | Before 1 January 2022 | 5% |
| On or after 1 January 2022 and before 1 January 2023 | 5% | |||
| After 1 January 2023 | 10% | |||
| 4 | For contracts entered intro 1 January 2022 where Transitional Rule 3 does not apply | |||
| On or after 24 December 2021 | Before 1 January 2022 | 5% | ||
| After 1 January 2022 | 10% | |||
| Before 24 December 2021 but which have been changed or amended on or after that date, but before 1 January 2023 | Before 1 January 2022 | 5% | ||
| After 1 January 2022 | 10% (If the contract has been changed or amended before 1 January 2022) | |||
| Amendment or change takes place after 1 January 2022 | 10% (From the date the contract is amended or changed) | |||