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  1. Home
HMRC internal manual

VAT Place of Supply (Goods)

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
5 October 2023 - See all updates
  1. Back to contents
  2. VATPOSG4000

VATPOSG4100 - Supplies on board ships, aircraft and trains: Northern Ireland and EU: contents

Note: The following legislation and rules only apply to journeys with stops in Northern Ireland

  1. VATPOSG4110
    EU law
  2. VATPOSG4120
    UK law
  3. VATPOSG4130
    Introduction
  4. VATPOSG4140
    On-board consumption
  5. VATPOSG4150
    Supplies other than for on-board consumption
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