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A company requested clarification on which VAT location rules apply to LNG purchases within a Virtual Balancing Tank. The DGT ruled that the applicable rule varies depending on the physical state of the gas at the time of sale.
Question posed Place of supply for Value Added Tax purposes of liquefied natural gas (LNG) purchases when the same is located in the storage facilities of the regasification plants of the gas system that form part of the so-called Virtual Balancing Tank.
If the LNG is in a liquid state, the general rules for the delivery of goods under article 68.one and 68.two.1º of the VAT Law apply. If the sale occurs when the gas has already been regasified and is in a gaseous state supplied via a network, the special rule under article 68.six of the same Law applies.
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