Directive

Article 31 [Place of supply of goods]

Article 32 [Place of supply of dispatched or transported goods]

Article 36 [Place of supply of installed or assembled goods]

Article 37 [Place of supply of goods supplied on board ships, aircraft or trains]

Value Added Tax Consolidation Act 2010 section 29

General rules

Section 29 sets out the general rules for determining the place where a supply of goods is deemed to take place for VAT purposes.

Where goods are dispatched or transported, the place of supply is where the transport begins, unless distance-selling rules apply or the goods are imported from outside the EU.
Where goods are installed or assembled by or on behalf of the supplier, the place of supply is the location where the installation or assembly takes place.
Where goods are not dispatched or transported, the place of supply is where the goods are physically located at the time of supply.
Where goods are supplied on board vessels, aircraft or trains during intra-Community transport, the place of supply is the place where the journey begins.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.