Supply and consideration ― deemed and self-supplies

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the concepts of deemed and self-supplies for VAT purposes.

For an overview of supply and consideration generally, see the Supply and consideration ― overview guidance note.

For detailed commentary on the legislation and case law in relation to deemed supplies, see De Voil Indirect Tax Service V3.201. For self-supplies, see De Voil Indirect Tax Service V3.241.

Deemed supplies

VAT rules dictate that certain transactions which would not otherwise be treated as supplies of goods or services can be ‘deemed’ to be such.

Broadly, a deemed supply may place a requirement on a taxpayer to account for VAT even though there is no supply for consideration (see the Supply and consideration ― is the supply for consideration? guidance note). Deemed supplies can also refer to supplies where the person who has to account

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