VATPOSG6000 - Summary and decision guide

In most cases you can arrive at the place of supply by applying the following questions to the goods concerned.

1. Are they supplied onboard a ship aircraft or train in the course of an intra- Community journey?

• If yes go to VATPOSG4000
• If not:

2. Are they natural gas or electricity?

• If yes go to VATPOSG5000
• If not:

3. Does their supply involve installation or assembly?

• If yes go to VATPOSG3400
• If not:

4. Are they imported from a third country?

• If yes go to VATPOSG3600
• If not:

5. Are they exported to a third country?

• If yes go to VATPOSG3700
• If not:

6. Are they removed to or from another EC Member State in the course of distance selling?

• If yes go to VATPOSG3500
• If not:

7. Are they removed to or from another EC Member State?

• If yes go to VATPOSG3800
• If not:

8. Do they temporarily leave the UK during delivery to another location in the UK?

• If yes go to VATPOSG3900
• If not:

9. ……then they must either remain inside or outside the UK

• In which case go to VATPOSG3300.