VATPOSG1100 - 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 the arrangements in Northern Ireland from 1 January 2021. For more information on the rules for Northern Ireland and the EU you should read this manual in conjunction with Guidance in VATNIEU - VAT Northern Ireland and the EU and Notice 725 : VAT on movements of goods between Northern Ireland and EU member states.

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 place of supply rules. Those requiring information about the rules as they apply in EU member states should contact the appropriate tax authority. Contact details for each member state can be found on the following website:

https://ec.europa.eu/taxation_customs/national-tax-websites_en

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 (VWRHS) and Notice 232 (Customs Warehouses).
Free Zones	See the manual covering VAT imports: Customs procedures with economic impact, end-use relief & free zones.
Imports	See the manual covering imports (IMPS) and Notice 702: imports.
Exports	See the manual covering exports (IMPS) and removals of goods from the UK and Notice 703: export of goods from the UK.