If the invoice has been issued before 11 May 2020 and the supply in relation to that invoice has been done on or after 1 July 2020, a 5% rate will be applicable on that supply with a condition that the actual supply is done before 30 June 2021.
If the tax invoice has been issued in the period between 11 May 2020 and 30 June 2020 a 5% VAT will be applicable to that supply provided that the actual supply should of happened before 30 June 2020, all supplies on or after 1 July 2020 will be subject to 15% VAT rate.
If a tax invoice issued for a continuous supply, partially executed before, on, or after 1 July 2020, a 5% rate will be applicable to the invoice related to the part executed before 1 July 2020 and a 15% VAT rate will be applicable to the invoice related to the part executed on or after 1 July 2020.
Source Credit – gccfintax