Chartering: Place of Supply
The place of supply of a ship or aircraft under charter is as follows.
- A ship or aircraft without crew, whether under a written charter or not, or
- a ship or aircraft with crew under a written charter
is treated under the place of supply rules for hire of means of transport (see VATPOSS).
But where the supply:
- is of a ship or aircraft with crew but without a written charter, or
- is to be treated as a supply of transportation
the place of supply is determined under the normal place of supply rules according to the services supplied - in most cases these are likely to be transportation (freight or passenger) (see VATPOSTR)