Guidance on the place of supply of goods and its impact on the scope of VAT
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VATPOSG1000: Introduction
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VATPOSG2000: Background
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VATPOSG3000: Main rules
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VATPOSG4000: Supplies on board ships, aircraft and trains
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VATPOSG5000: Gas and electricity
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VATPOSG6000: Summary and decision guide
Source HMRC
Latest Posts in "United Kingdom"
- HMRC Updates VAT Guidance for Charities, Adds New Relief for Donated Goods from April 2026
- HMRC Issues New Guidance on Option to Tax Property When Cancelling VAT Registration
- Isle of Man Raises Late Payment Interest Rate on VAT to Align with UK from May 2026
- Tribunal Confirms Full Pre-Registration VAT Recovery Based on Post-Registration Use, Rejects HMRC Adjustments
- Considerations for the UK E‑Invoicing Mandate Roadmap – Discussion Paper (P2P Network / UKeLab)
