The transport of goods from a place within to a place outside the member states or vice versa is zero-rated to the extent that the services are supplied within the UK (VATA 1994, Sch. 8, Grp. 8, item 5; Notice 744B, para. 3.1 (2009 edn)).

‘Basic rule’ for the place of ‘B2B’ supplies of services

From 1 January 2010, the ‘basic rule’ for the place of business-to-business (‘B2B’) supplies of services is the customer's location, rather than the supplier's location (VATA 1994, s. 7A(2)(a)).

‘Basic rule’ for the place of ‘B2C’ supplies of services

The ‘basic rule’ remains the supplier's location for business-to-consumer (‘B2C’) supplies of services (s. 7A(2)(b)).

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