Value Added Tax Consolidation Act 2010 section 19

Meaning of supply of goods

Section 19 defines what constitutes a supply of goods for VAT purposes.

• A supply of goods includes the transfer of ownership by agreement, commission sales through auctioneers or agents, the handing over of goods under hire-purchase agreements, and compulsory acquisitions or seizures under statutory authority.
• Self-supply rules apply where goods acquired for a taxable business are diverted to an exempt activity or to private use, ensuring that VAT is accounted for on the cost of those goods.
• The transfer of goods from a business in the State to the same business in another EU Member State is treated as a supply, subject to a number of exceptions including goods sent for contract work, temporary use, or installation abroad.
• Where three or more persons form a chain of buyers and sellers and the goods are delivered directly from the first seller to the last buyer, each person in the chain is deemed to make a simultaneous supply.