Commentary

V3.137 Tax point—goods removed to another EU member state

Part V3 Supplies, acquisitions and imports

V3.137 Tax point—goods removed to another EU member state

V3.137 Tax point—goods removed to another EU member state

The time of supply rules described in V3.132–V3.136 do not apply if a supply of goods involves both1:

  1.  

    •     removal of the goods from the UK, and

  2.  

    •     their acquisition in another EU member state by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member state corresponding, in relation to that member state, to the provisions of VATA 1994, s 102

The time when such a supply of goods is treated as made is set out below.

General rule

A supply of

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