SolvedVATPOSTR3640 | Freight transport: Place of Supply from 1 January 2010: examples
From HM Revenue & Customs · VAT Place of Supply (Transport)
Table of place of supply of transport and related services by UK supplier from 20/02/2012
| From | To | Customer | Place of Supply | VAT |
|---|---|---|---|---|
| UK | UK | UK Business | UK | Supplier charge UK VAT |
| - | - | UK Non Business | UK | Supplier Charge UK VAT |
| - | - | Overseas Business | Outside the UK | Outside of UK VAT |
| - | - | Overseas Non Business | UK | Supplier charge UK VAT |
| UK | Australia | UK Business | UK | Supplier charge UK VAT (may be Z/R) |
| - | - | Non Business customer | Where physically takes place (see note) | Supplier charge UK VAT (may be Z/R to extent transport takes place in UK) |
| - | - | Italian Business | Italy | Outside scope of UK VAT |
| USA | China | Business customer | Where phisically takes place (see note) | Outside UK VAT |
| - | - | Non Business customer | Where physically takes place (see note) | Outside of UK VAT |
Note: The supply to persons not in business, and UK businesses, that takes places in country(ies) or international waters/airspace outside the UK, are treated as taking place where the service physically takes place in proportion to the distances covered in each place. To the extent that the service is provided in any other country, there may be a liability to register for VAT / taxes there.