Charging VAT on goods
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:
- any form of power, heat, refrigeration or ventilation.
Goods do not include ‘things in action’ or money.
Next: What is a supply of goods?