VATPOSG4150 - Supplies on board ships, aircraft and trains: Northern Ireland and EU: supplies other than for on-board consumption

The place of supply of goods not regarded as consumed on-board is the relevant country of departure. This is the relevant country in which the journey commences or, in cases where there are stops beforehand outside relevant countries, the first stop within a relevant country. So, for example, the place of supply in the case of the journeys identified at VATPOSG4130, is the first relevant country mentioned. Similarly for goods sold on a ferry service between Northern Ireland and France or it will alternate between Northern Ireland and France depending on the direction of travel.