G1. Normal time of supply

- Exported goods

"[44] Based on our conclusion, it is our view that the time and place of supply of delivered goods are determined by reference to section 6(2)(a) (rather than (b)) and 7(7) VATA. In this regard, we note that sections 6(2), 7(2) and 7(7) VATA determine the time and place of supply by reference to where there is a removal of the goods. There is no definition within VATA of the term "removal". However, it appears to us that the parliamentary choice of the word in section 7(2) and (7) VATA (and its predecessor provisions) was intended to reflect, and implemented, the requirements now prescribed in Articles 31 and 32 PVD (which uses the relevantly similar language to the Second and Sixth VAT Directives) . Those Articles provide for the place of the supply of goods dependent upon whether the goods in question are dispatched or transported. Removal for the purposes of section 7 VATA must therefore be interpreted in that context.

[45] Paragraph 21.3 in Bennion & Bailey on Statutory Interpretation as approved in MC v Secretary of State for Work and Pensions [2018] UKUT 44 [24] confirms that there is a presumption that where the same word is used more than once within an Act, its use will bear the same meaning on each occasion of use. Thus, we conclude that "removal" for the purposes of section 6 VATA carries the same meaning.

[46] We therefore conclude that the Appellant's supplies are supplies of goods which are to be removed and which involve their removal to a place outside the EU/UK. As such the supplies are made in the UK when UPS collects the goods from the Appellant's warehouse. This basic tax point is not accelerated by the issue of the invoices but may be treated as being deferred to the date of the invoice where issued within 14 days of the dispatch. The movement of the tax point does not, however, affect the place of supply which is determined on the basis that the supply involved the removal of the goods and not by the date of such removal." (Procurement International Limited v. HMRC [2024] UKFTT 949 (TC), Judge Brown KC)