VAT Transportation Guide

Contents

1. International transport and certain associated services

1. 1.1. Overview

2. 1.2. Definition of international transportation services

3. 1.3. Place of supply of international transportation services

4. 1.4. VAT treatment for international transportation services

   1. 1.4.1. Rate of VAT

   2. 1.4.2. Multi-leg transport services

   3. 1.4.3. Subcontracted transportation services

5. 1.5. Supplies directly or indirectly associated with a supply of international transportation of passengers and goods

   1. 1.5.1. Introduction

   2. 1.5.2. Place of supply

   3. 1.5.3. Supplies which will qualify for the zero-rate

6. 1.6. Other matters relevant to international transportation

   1. 1.6.1. Services provided by travel agents

   2. 1.6.2. VAT treatment of bundle travel packages

7. 1.7. VAT invoices for e-tickets, Electronic Miscellaneous Documents and airway bills

2. Qualifying means of transport

1. 2.1. Introduction

2. 2.2. Definition of a qualifying means of transport

3. 2.3. "Main purpose" test

   1. 2.3.1. Introduction

   2. 2.3.2. "Main purpose" test for international transport services

4. 2.4. "Main purpose" test for a supply of a qualifying means of transport

5. 2.5. VAT implications of supplying a qualifying means of transport and related goods and services

   1. 2.5.1. Supply of a qualifying means of transport

   2. 2.5.2. Supply of goods and services associated with maintaining, repairing or converting qualifying means of transport

6. 2.6. Place of supply of a qualifying means of transport

3. Local transportation services

1. 3.1. What is local transportation?

2. 3.2. Place of supply for local transportation services

3. 3.3. VAT treatment of local transportation services

4. 3.4. The supply of goods and services related to vehicles used for domestic transportation

4. Input VAT deduction for local and international transportation

5. Other considerations

1. 5.1. What is the VAT treatment of chartering services?