Expert study on the issues arising from taxing the supply of goods and the supply of services, including restaurant and catering services, for consumption on board means of transport
Article 37 of the VAT Directive, goods supplied on board ships, aircraft or trains during a passenger transport operation effected within the Community are to be taxed at the point of departure of the passenger transport operation.
Pursuant to article 57 of the VAT Directive, the same applies to the supply of restaurant and catering services physically carried out on board such means of transport.
These provisions do not cover other means of transport, like coaches, on which the same kinds of supplies of goods and services may be carried out.
Source Circabc
