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HMRC internal manual

VAT Time of supply

Legislation: UK secondary law (VAT Regulations 1995): Regulation 82A goods supplied by persons outside the UK


82A. Goods which are treated as supplied by a person under section 9A of the Act shall be treated as being supplied when the goods are paid for or, if the consideration is not in money, on the last day of the prescribed accounting period in which the goods are removed or made available.


Regulation 82A provides a tax point for reverse charge goods. These are goods received from a supplier located outside the UK in circumstances where the UK recipient is required to account for the VAT on the supply. It is made under the powers contained in section 9A(4) of the VAT Act 1994.

Goods to which this regulation can apply are restricted to certain supplies of natural gas and electricity (and also heat and cooling). For further information see VATTOS9700.