Schedule 9ZE, Part 6, paragraph 38

Sub-paragraphs (3) and (4) apply (instead of sections 6 and 7) for the purposes of determining when and where a supply of goods within sub-paragraph (2) takes place. A supply of goods is within this sub-paragraph where— the supply of those goods is a qualifying supply of goods, the supply is not facilitated by an online marketplace, the person making the supply is a participant in a special scheme, and the goods are supplied to a person in Northern Ireland or a member State. The supply of goods is to be treated as taking place at the time when payment for the goods has been accepted, within the meaning of Article 61b of the Implementing Regulation. The goods are to be treated as supplied— in the case of goods supplied to a person in Northern Ireland, in the United Kingdom; in the case of goods supplied to a person in a member State, in that member State.

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Source: legislation.gov.uk · retrieved 2026-07-28