Place of supply of services ― freight transport and related services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the special place of supply rules applying to the transport of goods and ‘ancillary’ transport services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.189.

Certain services related to the transport of goods can be zero-rated when the place of supply is the UK. For the scope of zero-rating, see the Liability ― freight transport and related services guidance note.

What is the transport of goods and what are ancillary transport services?

The special place of supply rules covered in this guidance note apply to both the transport of goods and what are known ‘ancillary transport services’.

In guidance, HMRC uses the terms ‘freight transport services’ and ‘related transport services’.

In HMRC’s view, freight includes:

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