Commentary

V3.170 Place of supply of goods—overview

Part V3 Supplies, acquisitions and imports

V3.170 Place of supply of goods—overview

Place of supply—goods

V3.170 Place of supply of goods—overview

VAT is chargeable on any supply of goods made in the UK, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him1. It therefore follows that no (UK) VAT is chargeable on a supply of goods if it is not made in the UK. It is therefore important to determine the place of supply.

The place of supply of goods is determined by a number of rules which are set out in V3.171–V3.178. The table below summarises the

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