VATPOSG2200 - Background: legislation

UK law

Relevant UK primary law covering the place of supply of goods is set out in sections 7(1) to (3), (5A) to (8) and (11) to (12) of the Value Added Tax Act 1994. Further provisions covering

  • transactions in Northern Ireland and
  • supplies of natural gas or electricity

are set out in The Value Added Tax (Place of Supply of Goods) Order 2004.

The Value Added Tax (Imported Gas and Electricity) Relief Order 2010 (SI 2010/2924)

and

The Value Added Tax (Removal of Gas, Electricity, Heat and Cooling) Order 2010 (SI 2010/2925)

are also relevant to guidance on gas and electricity contained within this manual.

Northern Ireland

Since 1 January 2021 there are some different rules for the movement of goods between Northern Ireland and EU member states. Under the Northern Ireland Protocol, Northern Ireland aligns with EU VAT rules for movement of goods. The Principal VAT Directive (2006/112) is the primary EU VAT law.

The UK law implementing this in Northern Ireland can be found in:

  • Value Added Tax Act 1994, Schedule 9ZA
  • VAT Regulations (Statutory Instrument 1995/2518)
  • Regulations that permit HMRC to make conditions that have force of law

For further information, see the guidance in VATNIEU.