EC law on the place of supply of goods is set out in Articles 31 – 39 of the Principal VAT Directive. These are reproduced in the relevant sections of this manual. As a general rule your decisions should be based on UK law. Any claims that your decision conflicts with EC law should be referred to Place & Time of Supply Team.
Relevant UK primary law covering the place of supply of goods is set out in sections 7(1) to (9) & (11) and 9A of the Value Added Tax Act 1994. Further provisions covering
are set out in The Value Added Tax (Place of Supply of Goods)
The Value Added Tax (Imported Gas and Electricity) Relief Order 2004 is also relevant to guidance on gas and electricity contained within this manual.