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
