Charging VAT on goods

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 premise 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?