Value Added Tax Act 1994 Schedule 4A paragraph 11

Transport of goods

Schedule 4A paragraph 11 sets out how to determine the place of supply for goods transportation services provided to non-business customers.

• When goods transport services are supplied to a non-business person, the supply is treated as made in the country where the transportation physically takes place
• If the transportation crosses multiple countries, the supply is apportioned between those countries in proportion to the distances covered in each
• Transport that partly passes outside a country's territorial jurisdiction is treated as wholly within that country if the journey is between two points in the same country and the vehicle does not intentionally stop in another country en route
• The only exceptions allowing a stop in another country without affecting this treatment are emergencies or involuntary stops