Supplies of electricity and gas are supplies of goods, rather than services (VATA 1994, Sch. 4, para. 3; Directive 2006/112, art. 15(1)).
Modified place of supply
In addition to the domestic market, there is also extensive international trade in energy and energy products.
From 1 January 200 the gas and electricity directive – Directive 2003/92 of 7 October 2003 - made important changes to the rules on the place of supply of gas and electricity to prevent multiple VAT registrations being required across the EU. (VAT Information Sheet 10/2004)