Updates: VAT Place of Supply (Transport)
2026
Archived page as internal footer link added and content available on other GOV.UK pages.
2021
Amendments made for Catherine Flynn
Removed VATPOSTR3400 & VATPOSTR3500 section from contents page as sections archived - amendments for Catherine Flynn
Freight transport: Law: Amendment 20 December 2012
Page archived amendments for Catherine Flynn
Amendments made for Catherine Flynn
Freight transport: Place of supply before 1 January 2010
page archived - as per amendments for Catherine Flynn
Freight transport: Intra-EU movements before 1 January 2010: contents
Section archived - amendments for Catherine Flynn
Freight transport: Intra-EU movements before 1 January 2010: introduction
Page archived - amendments for Catherine Flynn
Freight transport: Intra-EU movements before 1 January 2010: recipient not registered for VAT
Page archived - amendments made for Catherine Flynn
Freight transport: intra-EU movements before 1 January 2010: VAT registered recipients
Page archived - amendments for Catherine Flynn
Freight transport: intra-EU movements: UK leg
Page archived - amendments for Catherine Flynn
Freight transport: Place of Supply from 1 January 2010: contents
Removed VATPOSTR3650 - Page archived amendments for Catherine Flynn
Freight transport: Place of Supply from 1 January 2010: recipient in business
Amendments for Catherine Flynn
Freight transport: Place of Supply from 1 January 2010: recipient not in business
Amendments made for Catherine Flynn
Freight transport: Place of Supply from 1 January 2010: examples
Amendments for Catherine Flynn
Freight transport: Place of Supply from 1 January 2010: supplies performed wholly outside the UK
page archived - amendments for Catherine Flynn
Page archived - amendments for Catherine Flynn
Removed VATPOSTR3100 Law page as per amendments for Catherine Flynn
Freight transport: Law: before 1 January 2010
Page archived as per amendments for Catherine Flynn
Freight transport: Law: from 1 January 2010
Amendments made for Catherine Flynn
Freight transport: definitions
Amendments made for Catherine Flynn
Amendments made for Catherine Flynn
page archived - Law: before 1 January 20
10
Passenger transport: Law: before 1 January 2010
Page archived - amendment for Catherine Flynn
Passenger transport: Law: from 1 January 2010
Amendments made for Catherine Flynn
Passenger transport: Place of supply rules
Amendments made for Catherine Flynn
Passenger transport: services supplied in the course of passenger transport
Amendments made for Catherine Flynn
Place of supply - transport: update index
Page archived as per request from Catherine Flynn
Place of supply - transport: recent changes
Page archived as per request from Catherine Flynn
Place of supply - transport: recent changes
Page archived as per request from Catherine Flynn
2019
Added VATPOSTR3130 to VATPOSTR3100
2017
Introduction: roles and responsibilities
Updated roles and responsibilities
VATPOSTR1000 changed from introduction page to contents page