Charging VAT on goods

What is a supply of goods?

A supply of goods includes the following:

  • the transfer of ownership of goods by agreement
  • the sale of movable goods on a commission basis by an auctioneer or agent acting in his or her own name but on the instructions of another person
  • the handing over of goods under a hire-purchase contract
  • the handing over by a person to another person of immovable goods - a property which has been developed
  • the seizure of goods by a sheriff or other person acting under statutory authority
  • the application by an accountable person of movable goods to some private or exempt use
  • the appropriation by an accountable person of goods other than for the purposes of his, her business
  • the provision of electricity, gas and any form of power, heat, refrigeration or ventilation
  • the transfer of goods from a business in the State by a taxable person to another European Union Member State. The supply of goods in this case is for business purposes.

Next: What are the place of supply rules for goods?