The place of supply where goods are supplied on board ships, aircraft and trains in the course of a ‘Community transport’ is fixed by Value Added Tax (Place of Supply of Goods) Order 2004 (SI 2004/3148) under VATA 1994, s. 7(11).

‘Community transport’ pre 1 January 2021

‘Community transport’ means the transportation of passengers between the ‘point of departure’ and the ‘point of arrival’ in the course of which:

(1)there is a stop in a member state other than the member state in which the ‘point of departure’ lies; and

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