VATPOSTR1100 - Introduction: introduction

Place of supply is one of the basic principles of VAT. This manual sets out the rules as they apply to transport and the HMRC interpretation of those rules. As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out HMRC’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.

The manual only covers the UK application of the place of supply rules. Those requiring information about the rules as they apply in EU countries should contact the appropriate tax authority.

Impact of the Northern Ireland Protocol

The Northern Ireland Protocol only applies to goods. Services are outside the scope of the Protocol so it does not impact on the rules outlined in this manual. Therefore, all references to the UK include Northern Ireland.

There are no exemptions under the government code of practice and so all information in this manual may be released on request.

Major changes to the place of supply of services, which included freight transport and ancilliary services, took effect from 1 January 2010. This Guidance covers the position before as well as after that date.