How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Contents
- Detail
- 1. Overview
- 2. Freight transport and handling
- 3. Place of supply
- 4. VAT liability
- 5. Import, export and non-UK freight transport
- 6. Related transport services
- 7. Handling and storage services in connection with ship, train and aircraft cargo
- 8. Intermediary services
- 9. Freight forwarders
- 10. Reverse charge
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
Latest Posts in "United Kingdom"
- Upper Tribunal Rules VAT Not Reducible on BIL’s NHS Pharmaceutical Payments to DHSC
- HMRC Study: Effects of Penalty Reform on VAT Businesses’ Compliance and Perceptions
- HMRC Updates VAT Notice 701/36: Changes to Insurance, Guarantees, and Warranties Guidance
- HMRC VAT Letters: Why Turnover Over £90,000 Doesn’t Always Mean You Must Register
- Determining VAT on Cross-Border Services: Why Place of Supply Rules Matter Most
