Commentary

V3.232 Gas, electricity, heat and cooling received from abroad

Part V3 Supplies, acquisitions and imports

V3.232 Gas, electricity, heat and cooling received from abroad

V3.232 Gas, electricity, heat and cooling received from abroad

European legislation1 to amend the place of supply rules in respect of natural gas and electricity (and related services, for which see V3.231) came into force on 11 October 2004 and has applied in all member states from 1 January 20052. The purpose of the amendment was to clarify the place of supply, and additionally to avoid the requirement (the satisfaction of which would have been problematical) which would otherwise have been necessary to provide evidence of despatch in order to zero-rate a supply for acquisition in another member state3.

A reverse charge applies, with effect from 1 January 2005, in respect of supplies of electricity and gas (and, with effect from 1 January 2011, supplies of heat or cooling4 in the circumstance described below). Where the reverse

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