VAT and BREXIT: Goods and place of supply
12 Jan 2021
Understanding the concept of supplying goods post BREXITCategories & Tags
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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