# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 10


Relevant goods supplied to a dealer shall be treated as supplied at the place where that dealer has established his business or has a fixed establishment to which the relevant goods are supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.