Place of supply of goods

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the place of supply of goods for VAT purposes.

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note and for an overview of selling goods outside the UK, see the Exporting goods from 1 January 2021 ― overview guidance note. For Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law on the place of supply of goods can be found in De Voil Indirect Tax Service V3.170.

Why does the place of supply of goods matter?

One of the conditions that must be met in order for a supply of goods to come within the scope of UK VAT is that it is made in the UK. This makes it really important to establish where goods that move internationally are to be treated as supplied for VAT purposes.

Where it is established that the place of supply of goods is the UK, a business can then consider what

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