# The Value Added Tax (Place of Supply of Goods) Order 2004, Article 21


The “NI-EU supply” is—
(a) the supply in the chain that is made to the intermediary operator (“I”), or
(b) where I has provided its supplier with the relevant VAT identification number issued to I, the supply in the chain that is made by I.

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Source: https://www.legislation.gov.uk/uksi/2004/3148/article/21 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-2004/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.