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Contents

Official guidance
VAT Transport

VTRANS080000 · Transport and related services connected with imports and exports

  • VTRANS080050 · Changes in the place of supply rules
  • VTRANS080100 · Law
  • VTRANS080200 · Zero-rating of services connected with imports
  • VTRANS080300 · Zero-rating of services connected with exports
  • VTRANS080400 · Live animals
  • VTRANS080500 · Perishable foodstuffs imported on a "consignment for sale" basis
  1. Transport and related services connected with imports and exports: Contents
  2. Transport and related services connected with imports and exports: Changes in the place of supply rules

VTRANS080050 | Transport and related services connected with imports and exports: Changes in the place of supply rules

From HM Revenue & Customs · VAT Transport

When reading VTRANS080000 you must bear in mind the place of supply rules in VATPOSTR. From 1 January 2010 the place of supply of some services moved, although the service itself may be identical to one made before that date. The VAT liability of services with a place of supply in the UK remains unchanged.

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