{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-20",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-20.json",
  "legislation": "uksi/2004/3148",
  "legislation_title": "The Value Added Tax (Place of Supply of Goods) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004",
  "path": "article/20",
  "kind": "article",
  "number": "20",
  "heading": null,
  "text": "Where this article applies—\n(a) the NI-EU supply is to be treated as the supply that involves the removal of the goods from or to Northern Ireland; and\n(b) all supplies made after the NI-EU supply are to be treated as supplied—\n(i) outside the United Kingdom in the case of goods removed or to be removed from Northern Ireland to a customer in a member State;\n(ii) within the United Kingdom in the case of goods removed or to be removed from a member State to a customer in Northern Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 99 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3148/article/20",
    "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."
}