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The applicant inquired about the VAT location rules applicable 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 performance for Value Added Tax purposes regarding the purchase of liquefied natural gas (LNG) when it is located in the storage facilities of the regasification plants of the gas system that form part of the so-called Virtual Balance Tank.
If the LNG is in a liquid state, the general rules for the delivery of goods under Article 68.1 or 68.2.1 of Law 37/1992 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 68.6 of the Tax Law applies.
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