Generally, VAT is chargeable in the UK only on:

(1)supplies made in the UK of goods or services;

(2)imports of all goods, and some services, into the UK; and

(3)pre 1 January 2021 on acquisitions in the UK of goods from other member states (VATA 1994, s. 1; ¶18-000ff.).

The place of supply of goods (¶13-400) is usually easy to decide, but that of certain services can be unclear and is determined using different rules from those relating to goods (¶13-466).

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