VATPOSG1100 - Introduction: scope of the manual

Place of supply of goods

Place of supply is one of the basic principles of VAT. This manual sets out the rules as they apply to goods and the HMRC interpretation of those rules. This includes intra-EC supplies which may be subject to simplification arrangements described elsewhere. The manual should therefore be read in conjunction with the manual covering the Single Market and Notice 725 (The Single Market).

As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out the Department’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.

The manual only covers the UK application of the EC place of supply rules. Those requiring information about the rules as they apply in other EC Member States should contact the appropriate tax authority. Contact details for each Member State can be found on the following website:

http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_community/index_en. htm

Subjects not covered in this manual

Some related issues are not covered in this manual. These include