Commentary

V3.213 Goods removed between EU member states

Part V3 Supplies, acquisitions and imports

V3.213 Goods removed between EU member states

V3.213 Goods removed between EU member states

The charge to tax

A person makes a supply of goods if1:

  1.  

    •     goods forming part of the assets of any business are removed from any EU member state

  2.  

    •     the goods are removed by, or under the directions of the person carrying on the business

  3.  

    •     the goods are removed in the course or furtherance of that business, and

  4.  

    •     the goods are removed for the purpose of being taken to a place in an EU member state other than that from which they are removed

This applies whether or not the removal is a transaction for a consideration, or is connected with a transaction for a consideration, but does not include a transfer or disposition of goods within V3.2112. Nor, with effect from 1 January 2020, does it supply where the removal is made under the provisions for call-off stock described in V3.213A3. A removal made under a transaction for a consideration is a supply of goods under the rules described in Division V3.1. A person is therefore deemed to be making a supply of goods in other circumstances.

For the zero-rating of removals to EU member states, see V4.311–V4.312. For the liability to

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