ÀÏ˾»úÎçÒ¹¸£Àû

Place of supply of services ― hiring goods and means of transport


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Place of supply of services ― hiring goods and means of transport


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

This guidance note looks at the special place of supply of services rules that apply to the hiring of goods, including means of transport for VAT purposes.

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 V3.188.

What is the place of supply when hiring goods including means of transport?

For practical purposes, the place of supply of hired goods, including means of transport is where those goods are ‘used and enjoyed’. For example, a hire car that is exclusively used and enjoyed outside the UK will not be subject to UK VAT irrespective of where the supplier of the hire car or its customer ‘belongs’.

Where the use and enjoyment of hired goods is both inside and outside the UK an apportionment needs to be carried out based on the extent to which the goods are used and enjoyed in the UK. Only

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL
Powered by
  • 23 Nov 2022 09:41

Home/ Tolley Tax Guidance/ Value Added Tax / Doing business internationally

Popular Articles

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more
Value Added Tax

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more