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A company requested clarification on which VAT place of supply rules apply to LNG purchases within a Virtual Balance Tank. The DGT ruled that the general rule applies if the gas is in liquid state, whereas the special rule for gas networks applies if it has already been regasified.
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 Balance Tank.
If the LNG is in a liquid state at the time of the sale, the general rules for the delivery of goods under article 68.one and 68.two.1º of the VAT Law shall apply. If the sale occurs when the gas is already in a gaseous state after being regasified and integrated into a gas pipeline, the special rule of article 68.six of the same Law shall apply.
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