Place of supply of goods

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the place of supply of goods for VAT purposes.

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note and for an overview of selling goods outside the UK, see the Exporting goods from 1 January 2021 ― overview guidance note. For Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law on the place of supply of goods can be found in De Voil Indirect Tax Service V3.170.

Why does the place of supply of goods matter?

One of the conditions that must be met in order for a supply of goods to come within the scope of UK VAT is that it is made in the UK. This makes it really important to establish where goods that move internationally are to be treated as supplied for VAT purposes.

Where it is established that the place of supply of goods is the UK, a business can then consider what

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Trusts and Inheritance Tax

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more

��Ӱ��