V3.101 The charge to VAT on supplies
VAT is charged on1:
- Ìý
•ÌýÌýÌýÌý supplies of goods and services made in the UK
- Ìý
•ÌýÌýÌýÌý deemed supplies of goods and services made in the UK
- Ìý
•ÌýÌýÌýÌý the importation into the UK of goods from places outside the UK
- Ìý
•ÌýÌýÌýÌý (before IP completion day) the acquisition, in the UK, of goods from EU member states, and
- Ìý
•ÌýÌýÌýÌý (before IP completion day) the importation into the UK of goods from places outside EU member states
VAT continues to be charged on acquisitions of goods in Northern Ireland from EU member states after IP completion day2.
This division is concerned with supplies. For deemed supplies, see V3.2. For imports (and acquisitions, before IP completion day), see V3.3 and for acquisitions in Northern Ireland, see V3.602.
Supplies—the scope of UK VAT
VATA 1994, s 4(1) states:
'VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:45