Commentary

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

Part V16 Forms and other HMRC material

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

RCB/13/10 VAT—place of supply of freight transport and associated services – used and enjoyed outside the EU

Revenue & Customs Brief, Issue 13. 17 March 2010

This Revenue & Customs Brief announces a temporary administrative easement in relation to business to business (B2B) supplies of freight transport (or services closely associated with freight transport) which are physically performed wholly outside the EU.

Who needs to read this?

UK based businesses making or receiving supplies of freight transport (or services closely associated with freight transport) where the services are physically performed wholly outside the EU.

Background

Until 1 January 2010, the place of supply of

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