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Official guidance
VAT Time of supply

VATTOS4200 · Basic tax points: Goods

  • VATTOS4210 · Removal of goods
  • VATTOS4220 · Goods that are to be 'made available'
  • VATTOS4230 · Goods on approval, sale or return and the like
  1. Basic tax points: contents
  2. Basic tax points: Goods: contents

VATTOS4200 | Basic tax points: Goods: contents

From HM Revenue & Customs · VAT Time of supply

Contents3 entries

  1. VATTOS4210Basic tax points: Goods: Removal of goods
  2. VATTOS4220Basic tax points: Goods: Goods that are to be 'made available'
  3. VATTOS4230Basic tax points: Goods: Goods on approval, sale or return and the like
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