Generally, goods are treated as supplied at the place where they are when their dispatch or transport to the customer begins, or the place where they are physically located when the supply takes place if they are not to be dispatched or transported.

The law on the place of supply of goods differs from the law for liability to other taxes as it ignores the locations of the parties to the transactions. A supply between two businesses, neither of which has any presence in the UK, may be treated as made in the UK for VAT purposes. By the same token, a transaction between two UK businesses having no establishments overseas may be treated as taking place outside the UK.

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