The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the special place of supply rules applying to the transport of goods and ‘ancillary’ transport services.
For an overview of VAT and international services more broadly, see the International services ― overview guidance note.
For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.189.
Certain services related to the transport of goods can be zero-rated when the place of supply is the UK. For the scope of zero-rating, see the Freight transport and related services ― zero-rating guidance note.
The special place of supply rules covered in this guidance note apply to both the transport of goods and what are known ‘ancillary transport services’.
In guidance, HMRC uses the terms ‘freight transport services’ and ‘related transport services’.
In HMRC’s view, freight includes:
goods and other cargo
Notice 744B, para 2.1
Related (or ancillary) transport services include:
loading, unloading or reloading
opening for inspection
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