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HMRC internal manual

VAT Time of supply

Legislation: UK primary law (VAT Act 1994): Section 6(7) and (8) Intra-EC supplies of goods


(7) Where any supply of goods involves both -

(a) the removal of the goods from the United Kingdom; and

(b) their acquisition in another member State by a person who is liable for VAT on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 10,

subsections (2), (4) to (6) and (10) to (12) of this section shall not apply and the supply shall be treated for the purposes of this Act as taking place on whichever is the earlier of the days specified in subsection (8) below.

(8) The days mentioned in subsection (7) above are -

(a) the 15th day of the month following that in which the removal in question takes place; and

(b) the day of the issue, in respect of the supply, of a VAT invoice or of an invoice of such other description as the Commissioners may by regulations prescribe.


These sections cover supplies involving intra-EC movements of goods that are to be subject to acquisition procedures in the Member State of arrival. Section 6(7) removes these supplies from the scope of the rest of section 6 and makes the tax point the earlier of the times laid down in section 6(8). Section 6(7) and (8) do not apply to intra-EC movements of goods that are treated under the Single Market rules as domestic supplies and which remain subject to the normal UK time of supply rules. For further information see VATTOS9300.