Article added on Thursday, 1 June 2017

PLACE OF SUPPLY

Selling goods located overseas

The basic place of supply rule determines that if goods are located in the UK when they are allocated or supplied, UK VAT is applicable. But what happens if the goods are sourced overseas and delivered directly to the customer?

Login

Username
Password Remember [?]

Forgotten your Username/Password?

Subscribe

Access to this part of tipsandadvice-vat.co.​uk is only available to subscribers.


Don't have a subscription?
Subscribe now for immediate access to the digital version of all the articles.


Subscribe

© Indicator - FL Memo Ltd • Telephone: (01233) 653500 • Fax: (01233) 647100 • customer.services@indicator-flm.co.uk • www.indicator-flm.co.uk
Calgarth House, 39-41 Bank Street, Ashford, Kent TN23 1DQ • VAT GB 726 598 394 • Registered in England • Company Registration No. 3599719

Last Updated: 04.06.2020

More from Indicator - FL Memo Ltd