Commentary

V3.101 The charge to VAT on supplies

Part V3 Supplies, acquisitions and imports

V3.101 The charge to VAT on supplies

Nature of supplies

V3.101 The charge to VAT on supplies

VAT is charged on1:

  1.  

    •     supplies of goods and services made in the UK

  2.  

    •     deemed supplies of goods and services made in the UK

  3.  

    •     the acquisition, in the UK, of goods from other member states, and

  4.  

    •     the importation into the UK of goods from places outside the member states

This division is concerned with supplies. For deemed supplies, see V3.2. For imports and acquisitions, see V3.3.

Supplies—the scope of UK VAT

Under art 2(1)(a) of Directive 2006/112/EC2, 'the supply of goods or services effected for consideration within the territory of a Member State by a taxable person acting as such' is subject to VAT. This provision is enacted in UK legislation by VATA 1994, s 4(1), which states:

'VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or

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