VATPOSTR3600 - Freight transport: Place of Supply from 1 January 2010: Contents
| VATPOSTR3610 | Liability |
| VATPOSTR3620 | Recipient in business |
| VATPOSTR3630 | Recipient not in business |
| VATPOSTR3640 | Examples |
| VATPOSTR3650 | Supplies performed wholly outside the EU |
