Value Added Tax Act 1994 section 38

Time and place of supply of goods

Section 38 establishes special rules for determining when and where certain qualifying supplies of goods take place, overriding the normal time and place of supply rules.

• These special rules apply to qualifying supplies of goods that are not facilitated by an online marketplace, are made by a participant in a special scheme, and are delivered to a person in Northern Ireland or an EU member state.
• The time of supply is the point at which payment for the goods is accepted, as defined by Article 61b of the Implementing Regulation.
• If goods are supplied to a person in Northern Ireland, the place of supply is treated as the United Kingdom.
• If goods are supplied to a person in an EU member state, the place of supply is treated as being in that member state.