# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 20


Where this article applies—
(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
(b) all supplies made after the NI-EU supply are to be treated as supplied—
(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;
(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.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.