The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012

• Citation: S.I. 2012/2787
• Sections: 2

Section 1 Citation and commencement

(1) This Order may be cited as the Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012 and comes into force on 20 December 2012.

(2) The amendments made by this Order have effect in relation to supplies made on or after 20 December 2012.

Section 2 Amendment of Part 2 of Schedule 4A to the Value Added Tax Act 1994

(1) Part 2 (exceptions relating to supplies made to relevant business person) of Schedule 4A (place of supply of services: special rules) to the Value Added Tax Act 1994 is amended as follows.

(2) After paragraph 9A insert—

Transport of goods

(9B) Where—

(a) a supply of services to a relevant business person consisting of the transportation of goods would otherwise be treated as made in the United Kingdom, and

(b) the transportation takes place wholly outside the member States,

the supply is to be treated as made wholly outside the member States.

Ancillary transport services

(9C)

(1) Where—

(a) a supply of services to a relevant business person consisting of ancillary transport services would otherwise be treated as made in the United Kingdom, and

(b) the services are physically performed wholly outside the member States,

the supply is to be treated as made wholly outside the member States.

(2) In sub-paragraph (1)(a) “ancillary transport services” means loading, unloading, handling and similar activities.