Supply and consideration ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance provides an overview of the topic of supply and consideration.

For detailed commentary on the legislation and case law on supply and consideration, see De Voil Indirect Tax Service V3.1.

Key issues

A number of key issues arise in relation to supply and consideration from a VAT perspective. The table below sets out a number of the most important areas to consider, along with links to more detailed guidance:

Area	Description	Guidance note
Supplies of goods or services	It is often important to determine whether a supply is one of goods or services for VAT purposes (for example, this can influence both the time and place of supply of a transaction). Rules therefore exist for determining what is a supply of goods and what is a supply of services	Supply and consideration ― goods or services?
Supplies made for consideration	At a very high level, only supplies that are made ‘for consideration’ come within the scope of VAT. It is therefore important to determine whether there is a direct link

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