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

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more

Value Added Tax

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more

Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more

��Ƶ