Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Supply of goods definition

What does Supply of goods mean? In practice, a supply of goods is the transfer of tangible goods so the recipient can use or dispose of them as owner, usually for consideration. In VAT law the term is defined: in the UK by the Value Added Tax Act 1994 (including section 5 and Schedule 4); in Ireland by the VAT Consolidation Act 2010; and, for supplies of goods in Northern Ireland, EU VAT rules on goods continue to apply under the Windsor Framework. Key features include transfer of the whole property in goods; certain transfers of possession under agreements providing for a later transfer of ownership (for...

UK VAT chargeability: the five elements—supply and consideration; goods or services classification and exclusions; exempt supplies; UK place of supply; taxable persons; and business purpose

Published by a LexisNexis Tax expert

Practice notes

For UK VAT to be chargeable, a transaction must satisfy five cumulative criteria. Specifically, it must:

amount to a supply of goods or a supply of services
constitute a taxable supply
occur in the UK
be made by a taxable person
be carried out in the course or furtherance of any business operated by that person

This Practice Note explains what each of those five requirements means. It does not, however, consider the importation of goods or those cases where a UK customer is obliged to account for UK VAT on services received from abroad—ie, the reverse charge; for those topics, see Practice Notes: VAT—the reverse charge on cross-border supplies and VAT—importing goods.

This Practice Note also includes references to EU Directives and case law; for details on the continuing significance of EU Directives, and of judgments of the Court of Justice for the UK’s VAT rules, see Practice Note: Retained EU law and tax.

A supply of goods or a supply of services

The first element comprises three distinct parts...

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Web page updated on 22/05/2026

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