VATNIEU4690 | Transfers of own goods: Exceptions: Gas and electricity

Special place of supply rules apply to supplies of natural gas and electricity (along with heat and cooling). For further information about this see the manual covering the place of supply of goods (VATPOSG). Where these special rules apply the VAT (Removal of Gas, Electricity, Heat and Cooling) Order 2010 (see VATNIEU4230) disregards intra-single market removals of natural gas and electricity as movements of own goods.

3. Paragraph 30 of Schedule 9ZB (removal of business assets to be treated as a supply of goods) to the Value Added Tax Act 1994 shall not apply to the removal of

(a) gas through a natural gas system situated within Northern Ireland or the territory of a member state or any network connected to such a system,

(b) electricity, or

(c) heat or cooling supplied through a network.

from a member state to a place in any other member state.