– see also Export of goods

Ancillary transport services

Generally

Relevant business person

Azores and Madeira

Exemption

Zero-rating

Azores or Madeira

Decided cases

Documents

From/to member states

Generally

Intra-Community

Intra-EU

Place of supply of services

B2B basic rule

B2C basic rule

Generally

Non-business customers

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

Register, keeping

Relevant business person