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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?

When is a supply of goods not taxable?

Liability to Value-Added Tax (VAT) does not arise in the following circumstances:

Published: 18 October 2023 Print this page

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