– see also Export of goods

Ancillary transport services

Generally

Commentary – VAT Reporter ¶22-425

Relevant business person

Commentary – VAT Reporter ¶13-544

Azores and Madeira

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 142

Zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 8, item 13

Azores or Madeira

Commentary – VAT Reporter ¶22-680

Decided cases

Commentary – VAT Reporter ¶22-425

Documents

Legislation/Regulatory – SI 1995/2518 reg. 31(1)(f), (g)

From/to member states

Commentary – VAT Reporter ¶22-425

Generally

Commentary – VAT Reporter ¶22-425

Intra-Community

– see Intra-Community transport of goods

Intra-EU

Commentary – VAT Reporter ¶22-425

Place of supply of services

B2B basic rule

Commentary – VAT Reporter ¶22-425

B2C basic rule

Commentary – VAT Reporter ¶22-425

Generally

Legislation/Regulatory – Dir. 2006/112 art. 32-36 ; VATA94 Sch. 4A, para. 9B, 11

Non-business customers

Commentary – VAT Reporter ¶13-483

Post-1 January 2010 (supplies not made to a relevant business customer)

Commentary – VAT Reporter ¶13-544

Register, keeping

Legislation/Regulatory – Dir. 2006/112 art. 243(1)

Relevant business person

Commentary – VAT Reporter ¶13-544 ; VAT Reporter ¶22-425