VTRANS110330 - Chartering: Place of Supply

The place of supply of a ship or aircraft on hire is treated under the place of supply rules for hire of means of transport (see VATPOSS).

But where the supply is to be treated as a supply of transport or other supply the place of supply is determined under the normal place of supply rules according to the services supplied - in most cases these are likely to be transport (freight or passenger) (see VATPOSTR)