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HMRC internal manual

VAT Place of Supply (Transport)

HM Revenue & Customs
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Freight transport: Intra-EC movements before 1 January 2010: introduction

‘Intra-EC’ freight transport has the specific meaning of the movement of goods which commences in one Member State and ends in another, see Article 2 of the VAT (Place of Supply of Services Order) 1992. This includes the transport of goods where:


  • it takes place entirely within one Member State when it is part of a movement of goods from one Member State to another, (for example, the UK leg, say Fishguard to Dover, of a journey from Eire to France via the UK), or
  • it passes from one Member State to another when the journey goes through a non-EC country (for example the transport of goods from London to Rome through Switzerland).


It excludes the transport of goods from one Member State to another, where this forms part of a journey from the UK to a place outside the Member States. This is treated as an international movement (see VATPOSTR3400).