Value Added Tax Act 1994 section 9B

Transport of goods

Section 9B deals with the place of supply rules for goods transportation services provided to business customers, specifically where the transport takes place entirely outside the United Kingdom.

• Applies to supplies of goods transportation services made to a relevant business person
• Under normal rules, such supplies would be treated as made in the United Kingdom
• Where the transportation takes place wholly outside the United Kingdom, the supply is treated as made outside the United Kingdom
• The effect is that no UK VAT is charged on goods transportation services where the entire journey occurs outside the UK