Summary

Guidance on the place of supply of goods and its impact on the scope of VAT

Contents

  1. VATPOSG0500
    Data Protection
  2. VATPOSG1000
    Introduction
  3. VATPOSG2000
    Background
  4. VATPOSG3000
    Main rules
  5. VATPOSG4000
    Supplies on board ships, aircraft and trains
  6. VATPOSG5000
    Gas and electricity
  7. VATPOSGUPDATE001
    update index