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Updates: VAT Place of Supply (Goods)

2023

5 October 2023 published amendments

2021

19 October 2021 published amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: on-board consumption

Reference to journeys between Northern Ireland and the EU now included.

4 June 2021 published amendments

Supplies on board ships, aircraft and trains: international journeys

EU Exit amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: supplies other than for on-board consumption

EU Exit amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: on-board consumption

EU Exit amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: Introduction

EU Exit amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: UK law

EU Exit amendments

Supplies on board ships, aircraft and trains: Northern Ireland and EU: contents

EU Exit amendments

Main rules: temporary removals in the course of delivery within the UK

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: call-off stocks

EU Exit amendments

EU Exit amendments

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: transfers of own goods

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: triangulation

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: chain supplies

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: basic rule

EU Exit amendments

Main rules: movements of goods between Northern Ireland and the EU: contents

EU Exit amendments

Main rules: exported goods

EU Exit amendments

Main rules: imported goods

EU Exit amendments

Main rules: distance selling: distance sales from Northern Ireland

EU Exit amendments

EU Exit amendments

EU Exit amendments

Main rules: distance selling: distance sales to Northern Ireland

EU Exit amendments

EU Exit amendments

Main rules: distance selling: meaning of the term "distance selling"

EU Exit amendments

2018

14 December 2018 published amendments

Main rules: distance selling: meaning of the term "distance selling"

Text amended to better reflect the legislation.

Main rules: distance selling: distance sales to Northern Ireland

"Commentary" rephrased to aid clarity

Main rules: distance selling: distance sales from Northern Ireland

Additional comment in "Commentary" on the application of Section 7(5).

2017

25 July 2017 published amendments

Main rules: distance selling: contents

Link to new pages added. VATPOSG3540, VATPOSG3550 and VATPOSG3560

10 July 2017 published amendments