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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.