Commentary

V3.190 Place of supply of services—special rule—intra-Community transport of goods (until IP completion day)

Part V3 Supplies, acquisitions and imports

V3.190 Place of supply of services—special rule—intra-Community transport of goods (until IP completion day)

V3.190 Place of supply of services—special rule—intra-Community transport of goods (until IP completion day)

This paragraph covers the special place of supply rule that applies to the intra-Community transport of goods.

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

Note that the rules covered in this paragraph were repealed with effect from IP completion day (11pm on 31 December 2020)1. For the rules applying to the transport of goods generally (including transport between the UK and the EU from IP completion date) see V3.1892.

Intra-Community transport of goods—legislation until IP completion day

Prior to IP completion

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