Commentary

V3.168 Purpose of establishing the place of supply

Part V3 Supplies, acquisitions and imports

V3.168 Purpose of establishing the place of supply

Place of supply for VAT—general principles

V3.168 Purpose of establishing the place of supply

Under UK legislation1 supplies of goods or services are subject to UK VAT only when they take place in the UK. Therefore the establishment of the place of supply is essential in determining where the charge to tax arises.

Different rules apply in relation to the place of supply of goods and services. These rules are set out in the following paragraphs:

  1.  

    •     place of supply of goods – V3.170–V3.178

  2.  

    •     place of supply of services – V3.181–V3.198

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