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HMRC internal manual

VAT Place of Supply (Transport)

From
HM Revenue & Customs
Updated
, see all updates

Freight transport: Place of Supply from 1 January 2010: examples

### From ### To ### Customer ### Place of Supply ### VAT
         
UK UK UK Business UK Supplier charge UK VAT
    UK Non Business UK Supplier Charge UK VAT
    EC Business (Italy) Italy Customer (Reverse Charge)
    EC Non Business (Italy) UK Supplier charge UK VAT
    Non EC Business (Australia) Australia Outside of UK & EC VAT
    Non EC Non Business (Australia) UK Supplier charge UK VAT
         
UK France UK Business UK Supplier charge UK VAT
    UK Non Business UK Supplier charge UK VAT
    EC Business (Italy) Italy Customer (Reverse Charge)
    EC Non Business (Italy) UK Supplier charge UK VAT
    Non EC Business (Australia) Australia Outside of UK & EC VAT
    Non EC Non Business (Australia) UK Supplier charge UK VAT
         
France Italy UK Business UK Supplier charge UK VAT
    UK Non Business France May need to VAT register in FR
    EC Business (Italy) Italy Customer (Reverse Charge)
    EC Non Business (Italy) France May need to VAT register in FR
    Non EC Business (Australia) Australia Outside of UK & EC VAT
    Non EC Non Business (Australia) France May need to VAT register in FR
         
UK US UK Business UK Supplier charge UK VAT
    UK Non Business Where physically takes place (see note) Supplier charge UK VAT (see note)
    EC Business (Germany) Germany Customer (Reverse Charge)
    EC Non Business (Germany) Where physically takes place (see note) Supplier charge UK VAT (see note)
    Non EC Business (Australia) Australia Outside of UK & EC VAT
    Non EC Non Business (Australia) Where physically takes place (see note) Supplier charge UK VAT (see note)
         
Italy US UK Business UK Supplier charge UK VAT
    UK Non Business Where physically takes place (see note) May need to VAT register in IT
    EC Business (Germany) Germany Customer (Reverse Charge)
    EC Non Business (Germany) Where physically takes place (see note) May need to VAT register in IT
    Non EC Business (Australia) Australia Outside of UK & EC Vat
    Non EC Non Business (Australia) Where physically takes place (see note) May need to VAT register in IT
         
US China UK Business UK Supplier charge UK VAT (*)
    UK Non Business Where physically takes place (see note) Outside of UK & EC Vat
    EC Business (Germany) Germany Customer (Reverse Charge)
    EC Non Business (Germany) Where physically takes place (see note) Outside of UK & EC Vat
    Non EC Business (Australia) Australia Outside of UK & EC Vat
    Non EC Non Business (Australia) Where physically takes place (see note) Outside of UK & EC Vat
         
US UK UK Business UK Supplier charge UK VAT
    UK Non Business Where physically takes place (see note) Supplier charge UK VAT (see note)
    EC Business (Germany) Germany Customer (Reverse Charge)
    EC Non Business (Germany) Where physically takes place (see note) Supplier charge UK VAT (see note)
    Non EC Business (Australia) Australia Outside of UK & EC VAT
    Non EC Non Business (Australia) Where physically takes place (see note) Supplier charge UK VAT (see note)
         
US Italy UK Business UK Supplier charge UK VAT
    UK Non Business Where physically takes place (see note) May need to VAT register in IT
    EC Business (Germany) Italy Customer (Reverse Charge)
    EC Non Business (Germany) Where physically takes place (see note) May need to VAT register in IT
    Non EC Business (Australia) Australia Outside of UK & EC Vat
    Non EC Non Business (Australia) Where physically takes place (see note) May need to VAT register in IT

Note: The supply of non-EC services to person not in business takes places in the country(ies) or international waters/airspace where the service physically takes place in proportion to the distances covered in each. To the extent that the service is provided in any EC member state there may be a liability to register for VAT in that state.

(*) See temporary administrative easement at VATPOSTR3650