Updates: VAT Place of Supply (Goods)
2023
Main rules: distance selling: distance sales from Northern Ireland
Updated to reflect current status
Main rules: distance selling: distance sales to Northern Ireland
Guidance amended to current status
2021
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.
Main rules: distance selling: dealing with claims of overpaid UK VAT
EU Exit amendments
EU Exit amendments
Main rules: distance selling: delivered goods
EU Exit amendments
Gas and electricity: Other aspects
EU Exit amendments
Gas and electricity: Reverse charge
EU Exit amendments
Gas and electricity: Impact on suppliers
EU Exit amendments
Gas and electricity: Scope of the rules
EU Exit amendments
Gas and electricity: Legislation: UK law
EU Exit amendments
Gas and electricity: Legislation: contents
Page VATPOSG5210 archived
Gas and electricity: Introduction
EU Exit amendments
Supplies on board ships, aircraft and trains: international journeys
EU Exit amendments
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
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
EU Exit amendments
EU Exit amendments
Main rules: distance selling: distance sales from Northern Ireland
EU Exit amendments
Main rules: distance selling: distance sales to Northern Ireland
EU Exit amendments
Main rules: distance selling: meaning of the term "distance selling"
EU Exit amendments
Main rules: installed or assembled goods
EU Exit amendments
Main rules: goods remaining either within or outside the UK
EU Exit amendments
Main rules: scope of section 7, VAT Act 1994
EU Exit amendments
Main rules: structure and application
EU Exit amendments
Background: overseas VAT registrations
EU Exit amendments
Background: territory of the United Kingdom
EU Exit amendments
EU Exit amendments
Background: place of supply and its impact on the scope of VAT
EU Exit amendments
Introduction: scope of the manual
EU Exit amendments
2018
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
Main rules: distance selling: contents
Link to new pages added. VATPOSG3540, VATPOSG3550 and VATPOSG3560
Introduction: roles and responsibilities
Text on page updated.