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HMRC internal manual

VAT Place of Supply (Transport)

Introduction: Introduction

Place of supply is one of the basic principles of VAT. This manual sets out the rules asthey apply to transport and the HMRC interpretation of those rules. As permanent guidanceit forms a part of the main reference material for people who work in the Department. HMRCformal procedures and work systems are outlined in this and other manuals. Together theyset out the Department’s rules and guidelines and give general advice on interpretingthem. They are primarily intended for internal use and so, if you are a taxpayer, youshould not rely on the content for calculating your taxes and duties.

The manual only covers the UK application of the EC place of supply rules. Those requiringinformation about the rules as they apply in other EC Member States should contact theappropriate tax authority. Contact details for each Member State can be found on thefollowing website

http://ec.Europa.EC/taxation_customs/taxation/vat/traders/vat_community/…. htm

There are no exemptions under the government code of practice and so all information inthis manual may be released on request.