The place of supply of transport services depends on the precise nature of the service being supplied, and also, in some cases, the status of the customer – whether they are a relevant business customer or not.

VATA 1994, Sch. 4A sets out different rules that apply for;

Passenger transport (para. 2);

Transport of goods (B2B) (para. 9B);

Transport of goods (B2C) (para. 11);

Ancillary transport services (B2B) (para. 9C)

Ancillary transport services (B2C) (para. 13)

Some of the rules changed significantly on the UK’s exit from the EU.

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