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HMRC internal manual

VAT Single Market

Transfers of own goods: Exceptions: Gas and electricity

Special place of supply rules apply to supplies of natural gas and electricity (along with heat and cooling). For further information about this see the manual covering the place of supply of goods (VATPOSG). Where these special rules apply the VAT (Removal of Gas, Electricity, Heat and Cooling) Order 2010 (see VATSM4230) disregards intra-EC removals of natural gas and electricity as movements of own goods.