VAT place of supply rules—where is a supply made?


Produced in partnership with Michael Ridsdale of Wedlake Bell LLP
Practice notes

VAT place of supply rules—where is a supply made?


Produced in partnership with Michael Ridsdale of Wedlake Bell LLP

Practice notes
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Where is a supply made for VAT purposes?

In order to determine whether a supply is subject to UK VAT or VAT in another jurisdiction it is necessary to consider the place of supply rules. As explained in Practice Note: When does VAT apply? UK VAT is only chargeable on a supply made in the UK.

In some situations it may seem obvious that a supply is made in the UK and therefore subject to UK VAT, but where goods and services are:

  1. •

    bought from, or exported to, overseas jurisdictions, or

  2. •

    of a particular nature

the answer is not so obvious and a detailed consideration of the place of supply rules is required in order to establish where the place of supply is for VAT purposes.

There are different rules to determine:

  1. •

    the place of supply of services, and

  2. •

    the place of supply of goods

Generally speaking, the rules have been implemented to ensure that there is no double taxation in respect of the

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The detailed provisions of a pension scheme.

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