VATPOSTR3640 - Freight transport: Place of Supply from 1 January 2010: Examples
Table of place of supply of transport and related services by UK supplier from 1/1/2010
From |
To |
Customer |
Place of Supply |
VAT |
| UK | UK | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | UK | Supplier Charge UK VAT | ||
| EC Business (Italy) | Italy | Customer (Reverse Charge) | ||
| EC Non Business (Italy) | UK | Supplier charge UK VAT | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC VAT | ||
| Non EC Non Business (Australia) | UK | Supplier charge UK VAT | ||
| UK | France | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | UK | Supplier charge UK VAT | ||
| EC Business (Italy) | Italy | Customer (Reverse Charge) | ||
| EC Non Business (Italy) | UK | Supplier charge UK VAT | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC VAT | ||
| Non EC Non Business (Australia) | UK | Supplier charge UK VAT | ||
| France | Italy | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | France | May need to VAT register in FR | ||
| EC Business (Italy) | Italy | Customer (Reverse Charge) | ||
| EC Non Business (Italy) | France | May need to VAT register in FR | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC VAT | ||
| Non EC Non Business (Australia) | France | May need to VAT register in FR | ||
| UK | US | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| EC Business (Germany) | Germany | Customer (Reverse Charge) | ||
| EC Non Business (Germany) | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC VAT | ||
| Non EC Non Business (Australia) | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| Italy | US | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | Where physically takes place (see note) | May need to VAT register in IT | ||
| EC Business (Germany) | Germany | Customer (Reverse Charge) | ||
| EC Non Business (Germany) | Where physically takes place (see note) | May need to VAT register in IT | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC Vat | ||
| Non EC Non Business (Australia) | Where physically takes place (see note) | May need to VAT register in IT | ||
| US | China | UK Business | UK | Supplier charge UK VAT (*) |
| UK Non Business | Where physically takes place (see note) | Outside of UK & EC Vat | ||
| EC Business (Germany) | Germany | Customer (Reverse Charge) | ||
| EC Non Business (Germany) | Where physically takes place (see note) | Outside of UK & EC Vat | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC Vat | ||
| Non EC Non Business (Australia) | Where physically takes place (see note) | Outside of UK & EC Vat | ||
| US | UK | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| EC Business (Germany) | Germany | Customer (Reverse Charge) | ||
| EC Non Business (Germany) | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC VAT | ||
| Non EC Non Business (Australia) | Where physically takes place (see note) | Supplier charge UK VAT (see note) | ||
| US | Italy | UK Business | UK | Supplier charge UK VAT |
| UK Non Business | Where physically takes place (see note) | May need to VAT register in IT | ||
| EC Business (Germany) | Italy | Customer (Reverse Charge) | ||
| EC Non Business (Germany) | Where physically takes place (see note) | May need to VAT register in IT | ||
| Non EC Business (Australia) | Australia | Outside of UK & EC Vat | ||
| Non EC Non Business (Australia) | Where physically takes place (see note) | May need to VAT register in IT |
Note: The supply of non-EC services to person not in business takes places in the country(ies) or international waters/airspace where the service physically takes place in proportion to the distances covered in each. To the extent that the service is provided in any EC member state there may be a liability to register for VAT in that state.
(*) See temporary administrative easement at VATPOSTR3650
