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Official guidance
VAT Place of Supply (Transport)

VATPOSTR3600 · Freight transport: Place of Supply from 1 January 2010

  • VATPOSTR3610 · Liability
  • VATPOSTR3620 · Recipient in business
  • VATPOSTR3630 · Recipient not in business
  • VATPOSTR3640 · Examples
  • VATPOSTR3650 · Supplies performed wholly outside the UK
  1. Freight transport: Place of Supply from 1 January 2010: contents
  2. Freight transport: Place of Supply from 1 January 2010: liability

VATPOSTR3610 | Freight transport: Place of Supply from 1 January 2010: liability

From HM Revenue & Customs · VAT Place of Supply (Transport)

VATPOSTR deals only with place of supply. Guidance on the VAT liability of the supplies can be found in the VAT Transport (VTRANS) manual and in VAT Notice 744B.

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