Introduction: scope of the manual
Place of supply of goods
Place of supply is one of the basic principles of VAT. This manual sets out the rules as they apply to goods and the HMRC interpretation of those rules. This includes intra-EC supplies which may be subject to simplification arrangements described elsewhere. The manual should therefore be read in conjunction with the manual covering the Single Market and Notice 725: the single market.
As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out the Department’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.
The manual only covers the UK application of the EC place of supply rules. Those requiring information about the rules as they apply in other EC Member States should contact the appropriate tax authority. Contact details for each Member State can be found on the following website:
Subjects not covered in this manual
Some related issues are not covered in this manual. These include
|Warehouses||See the manual covering VAT supplies in warehouses and fiscal warehouses and Notice 232 (Customs Warehouses).|
|Free Zones||See the manual covering VAT imports: Customs procedures with economic impact, end-use relief & free zones and Notice 334 (Free Zones).|
|Imports||See the manual covering imports and Notice 702: imports.|
|Exports||See the manual covering exports and removals of goods from the UK and Notice 703: export of goods from the UK.|