Value-Added Tax Consolidation Act 2010

30.

Goods supplied to non-registered persons.

[VATA s. 3(6)(d)]

F54[30. Notwithstanding section 29(1)(a) or (2), for the purposes of this Act, the place where goods are supplied shall be deemed to be—

(a) subject to section 35A, in the case of an intra-Community distance sale of goods, the place where the goods are located when the dispatch or transport of the goods to the customer ends,

(b) in the case of distance sales of goods imported from third territories or third countries into a Member State other than that in which the dispatch or transport of the goods to the customer ends, the place where the goods are located when the dispatch or transport of the goods to the customer ends;

(c) in the case of distance sales of goods imported from third territories or third countries into the Member State in which the dispatch or transport of the goods to the customer ends, that Member State, provided that the value-added tax on those goods is declared under the provisions implementing Section 4 of Chapter 6 of Title XII of the VAT Directive in that Member State.]

Annotations:

Amendments:

F54

Substituted (1.07.2021) by European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021), reg. 7, in effect as per reg. 2.