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VAT and BREXIT: Goods and place of supply

POSTED BY: Scott Sartin

12 January 21

To start with the concept of place of supply, this is a means of determining where a transaction takes place for VAT purposes and where VAT is chargeable on that supply. The place of supply of a supply of goods is where the goods are when they start their journey to the customer, so an export from the UK takes place in the UK, although, subject to the appropriate evidence, the rate of VAT chargeable is 0%.


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