Commentary

V3.177 Place of supply of goods—special rule—goods supplied on board ships, aircraft and trains (until 31 December 2020)

Part V3 Supplies, acquisitions and imports

V3.177 Place of supply of goods—special rule—goods supplied on board ships, aircraft and trains (until 31 December 2020)

V3.177 Place of supply of goods—special rule—goods supplied on board ships, aircraft and trains (until 31 December 2020)

This paragraph looks at the place of supply of goods supplied on board ships, aircraft and trains prior to IP completion day (ie 11pm on 31 December 2020).

For an overview of the place of supply of goods generally, see V3.170.

Note that this paragraph does not cover intra EU rules insofar as they apply after 31 December 2020 in respect of movements of goods which involve Northern Ireland. For such movements, see V3.360.

Place of supply of goods supplied on board ships, aircraft and trains—UK legislation (until 31 December 2020)

An order made under VATA 1994, s 7(11) provided that the rules for determining where a supply of goods is made were varied in relation to goods supplied on board ships, aircraft and trains in the course of a Community transport1 supplied prior to IP completion day (ie 11pm on 31 December 2020) subject to transitional provisions which are outlined below.

After IP completion day, the order2 applies only to goods supplied on board ships,

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