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Official guidance
VAT Time of supply

VATTOS9000 · Tax points for specific types of supply

  • VATTOS9050 · Coin operated machines
  • VATTOS9100 · Construction
  • VATTOS9150 · Continuous supplies of services
  • VATTOS9200 · Gold
  • VATTOS9250 · Hire purchase, credit sales and conditional sales
  • VATTOS9300 · Northern Ireland and EU
  • VATTOS9350 · Land and property
  • VATTOS9400 · Medical evidence services
  • VATTOS9450 · Reverse charge services
  • VATTOS9500 · Royalties and repeat fees
  • VATTOS9550 · Sale or return and goods on approval
  • VATTOS9600 · Self-supply and other non-business use or disposal of assets
  • VATTOS9650 · Stallion nominations
  • VATTOS9700 · Utilities (water, gas, electricity and the like)
  • VATTOS9750 · Warehoused goods
  1. Tax points for specific types of supply: contents
  2. Tax points for specific types of supply: Warehoused goods

VATTOS9750 | Tax points for specific types of supply: Warehoused goods

From HM Revenue & Customs · VAT Time of supply

Supplies of goods located within fiscal and other warehousing regimes are subject to special time of supply rules under sections 18 to 18F of the VAT Act 1994. For more information about this see the manual covering warehouses and free zones, see the VAT Supplies in Warehouse and Fiscal Warehousing manual.

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