Transporting goods on behalf of customer

To country in the EU

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UK company (Company A) has a UK customer who pays company A to transport goods to an EU Country. I am considering the VAT position. My initial thoughts are that the place of supply under the general rules is the UK so VAT should be charged. To confirm, Company provides the transportation only and the goods are provided to it from its customer. 

The relevant notice is 744B, however the below statement has thrown me a little:

4.1 Place of supply is the UK

If the place of supply of freight transport or related services is the UK then the supply is standard rated, except for:

the supply of transportation or related services connected with an import into or an export from the UK

Freight transport and associated services (VAT Notice 744B) - GOV.UK (www.gov.uk)

 

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By gerrysims
08th Feb 2021 13:18

Hmmm. I'm also looking in to this and similarly confused by the phrase "the place of supply shall be the place where the transport takes place, proportionate to the distances covered"
What does this mean in practice for a say, Hull to Lyon house move ? The UK distance is VATable but the French leg outside the scope ? Or the rules apply to where the majority of the journey occurs.

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