Commentary

V3.189 Place of supply of services—special rule—transportation of goods or passengers

Part V3 Supplies, acquisitions and imports

V3.189 Place of supply of services—special rule—transportation of goods or passengers

V3.189 Place of supply of services—special rule—transportation of goods or passengers

This paragraph covers the special place of supply rules that apply to the transportation of goods or passengers.

For an overview of the place of supply of services rules more broadly, see V3.181.

Place of supply of passenger transportation—legislation

The general rule for determining where a supply of services is made (see V3.183) is varied by VATA 1994, Sch 4A, para 2 in relation to the transportation of passengers.

VATA 1994, Sch 4A, para 2 provides that the transportation of passengers (and any accompanying luggage or motor vehicles) is made in the country in which the transportation takes place, having regard (where more than one country is involved) to the proportion of distances covered in each country.

Transportation which takes place partly outside the territorial jurisdiction of a country is to be treated as taking place wholly in the country if1:

  1.  

    •     it takes place in the course of a journey between two points in the country (whether or

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