Supplies on board ships, aircraft and trains: Intra-Community journeys: UK law
VAT (Place of Supply of Goods) Order 2004
GOODS SUPPLIED ON BOARD SHIPS, AIRCRAFT AND TRAINS
Interpretation of Part 2
- In this Part—
“Community transport” means the transportation of passengers between the point of departure and the point of arrival in the course of which -
(a) there is a stop in a member State other than that in which lies the point of departure; and (b) there is no stop in a country which is not a member State;
“homeward stage” means that part of the return trip which ends at the first stop in the country in which the return trip commenced and which involves only such other stops, if any, as are in member States where there have previously been stops (in the course of that return trip);
“pleasure cruise” includes a cruise wholly or partly for the purposes of education or training;
“point of arrival” means the last place in the member States where it is expected that passengers who have commenced their journey at a place in a member State will terminate their journey or, where there is to follow a leg which will involve a stop in a place outside the member States, the last such place before such leg is undertaken;
“point of departure” means the first place in the member States where it is expected that passengers will commence their journey or, where there has been a leg which involved a stop in a place outside the member States, the first such place after such leg has been completed;
“return trip” means any journey involving two or more countries where it is expected that the means of transport will stop in the country from which it originally departed.
Subject to articles 6 to 8, where goods are supplied on board a ship, aircraft or train in the course of a Community transport, those goods shall be treated as supplied at the point of departure.
Subject to articles 7 and 8, any goods supplied on board a ship, aircraft or train in the course of a Community transport for consumption on board shall be treated as supplied outside the member States.
For the purposes of this Part -
(a) part of transportation where it is expected that a different means of transport will be used shall be treated as separate transportation; and
(b) the homeward stage of a return trip shall be treated as separate transportation.
- This Part shall not apply to any goods supplied as part of a pleasure cruise.