Supply of goods

Supplies of electricity and gas are supplies of goods, rather than services (VATA 1994, Sch. 4, para. 3; Directive 2006/112, art. 15(1)).

The trade in electricity and natural gas between member states requires rules on the place of supply (Business Brief 35/2004 (31 December 2004); VAT Information Sheet 21/2010 on change from January 2011; VAT Information Sheet 10/2004 on change from January 2005).

Goods: place of supply

The place of supply of electricity and natural gas (other than bottled gas) is:

(1)for supplies made to another dealer, it is where the recipient is established and the reverse charge applies; and

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