UK law
Relevant UK primary law covering the place of supply of goods is set out in sections 7(1) to (3), (5A) to (8) and (11) to (12) of the Value Added Tax Act 1994. Further provisions covering
transactions in Northern Ireland and
supplies of natural gas or electricity
are set out in The Value Added Tax (Place of Supply of Goods) Order 2004.
The Value Added Tax (Imported Gas and Electricity) Relief Order 2010 (SI 2010/2924)
and
are also relevant to guidance on gas and electricity contained within this manual.
Northern Ireland
Since 1 January 2021 there are some different rules for the movement of goods between Northern Ireland and EU member states. Under the Northern Ireland Protocol, Northern Ireland aligns with EU VAT rules for movement of goods. The Principal VAT Directive (2006/112) is the primary EU VAT law.