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Charging VAT on goods

  1. Overview
  2. What is a supply of goods?
  3. What are the place of supply rules for goods?
  4. Goods diverted to a private or exempt use (self-supply)
  5. VAT on gifts, advertising goods, samples and replacements
  6. Special rules for business premises and landowners
  7. When is a supply of goods not taxable?

Overview

This section explains:

  • what a supply of goods is
  • the place of supply rules for goods
  • what happens when a business changes goods to a private or exempt use
  • when gifts, advertising goods, samples and replacements are taxable or not taxable
  • what happens when premises owners provide premises to non-established traders or promoters
  • when a supply of goods is not taxable.

What are goods for VAT purposes?

Goods are all movable and immovable objects - new and used.

The term ‘goods’ includes:

  • electricity
  • gas
  • and
  • any form of power, heat, refrigeration or ventilation.

Goods do not include ‘things in action’ or money.

Next: What is a supply of goods?

Published: 18 October 2023 Print this page

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