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How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK.
Guidance for haulage companies and commercial drivers moving accompanied (self-drive) RoRo freight and unaccompanied RoRo freight between Great Britain (England, Scotland and Wales) and the European Union.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Find out about safety and security requirements that apply to goods entering and exiting the UK.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Find out when transactions involving land and buildings are exempt from VAT.
Information on enhancing communications resilience and how we work with telecommunication service providers to manage the risk of disruption to public networks.
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