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HMRC internal manual

VAT Place of Supply (Goods)

HM Revenue & Customs
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Main rules: scope of section 7, VAT Act 1994

Section 7(1)

7(1) This section shall apply (subject to sections 14, 18 and 18B) for determining, for the purposes of this Act, whether goods or services are supplied in the United Kingdom.


Section 7 is the primary source of the UK place of supply rules for goods. It is subject to sections 14, 18 and 18B of the Act. Section 14 provides simplification arrangements for certain types of intra-EC supply and details of these arrangements can be found in the manual covering the Single Market. Sections 18 and 18B apply to goods in warehouse and fiscal warehouses (see the manual covering VAT supplies in warehouses and fiscal warehouses).