Supply and consideration ― goods or services?

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at what constitutes a supply of goods and what constitutes a supply of services for VAT purposes.

For an overview of supply and consideration generally, see the Supply and consideration ― overview guidance note.

For detailed commentary on the legislation and case law, see De Voil Indirect Tax Service V3.112 and V3.113.

What is a supply of goods for VAT purposes?

All of the following are regarded as supplies of goods for VAT purposes:

•
the transfer of the ‘whole property in goods’
•
the transfer of the possession of goods either under a sale agreement or under agreements which ‘expressly contemplate that the property also will pass at some time in the future’
•
the supply of any form of power, heat, refrigeration, other cooling or ventilation
•
the supply of a ‘major interest’ in land and property (for more information, see the Land and buildings ― buying and selling ― relevant charitable purpose buildings, Land and buildings ― buying and selling ― relevant residential purpose buildings

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