{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004.json",
  "id": "uksi/2004/3148",
  "title": "The Value Added Tax (Place of Supply of Goods) Order 2004",
  "short_title": "Value Added Tax (Place of Supply of Goods) 2004",
  "long_title": "This Order, which comes into force on 1st January 2005, forms part of the implementation of Council Directive 2003/92/EC (OJ L260, 11.10.03 p.8). It is part of a package of new measures which apply to supplies of natural gas and electricity. A transposition note in respect of this implementation is available at www.hmce.gov.uk.",
  "citation": "S.I. 2004/3148",
  "type": "uksi",
  "year": "2004",
  "number": "3148",
  "version": "current",
  "date": "2004-11-30",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Rules for determining place of supply",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "GOODS SUPPLIED ON BOARD SHIPS, AIRCRAFT AND TRAINS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Interpretation of Part 2",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "SUPPLIES OF GAS , ELECTRICITY, HEAT OR COOLING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Interpretation of Part 3",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-10",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-11",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "CHAIN TRANSACTIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-15",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-16",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-17",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-18",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "part/4A",
      "kind": "part",
      "number": "4A",
      "heading": "Northern Ireland Chain Transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-19",
      "extent": null,
      "status": null,
      "parent": "part/4A"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-20",
      "extent": null,
      "status": null,
      "parent": "part/4A"
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-21",
      "extent": null,
      "status": null,
      "parent": "part/4A"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-22",
      "extent": null,
      "status": null,
      "parent": "part/4A"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-23",
      "extent": null,
      "status": null,
      "parent": "part/4A"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/pdf/uksi_20043148_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/3148/pdfs/uksi_20043148_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-06",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/pdf/uksiem_20043148_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/3148/pdfs/uksiem_20043148_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 25,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3148",
    "retrieved_at": "2026-10-29T05:14:39.183612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}