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HMRC internal manual

VAT Place of Supply (Goods)

HM Revenue & Customs
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Summary and decision guide

In most cases you can arrive at the place of supply by applying the following questions tothe goods concerned.

1. Are they supplied onboard a ship aircraft or train in the course of an intra-Community journey?

2. Are they natural gas or electricity?

3. Does their supply involve installation or assembly?

4. Are they imported from a third country?

5. Are they exported to a third country?

6. Are they removed to or from another EC Member State in the course of distanceselling?

7. Are they removed to or from another EC Member State?

8. Do they temporarily leave the UK during delivery to another location in the UK?

9. ……then they must either remain inside or outside the UK