UUÂãÁÄÖ±²¥

Place of supply of services ― hiring goods and means of transport


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Place of supply of services ― hiring goods and means of transport


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

This guidance note looks at the special place of supply of services rules that apply to the hiring of goods, including means of transport for VAT purposes.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.188.

What is the place of supply when hiring goods including means of transport?

For practical purposes, the place of supply of hired goods, including means of transport is where those goods are ‘used and enjoyed’. For example, a hire car that is exclusively used and enjoyed outside the UK will not be subject to UK VAT irrespective of where the supplier of the hire car or its customer ‘belongs’.

Where the use and enjoyment of hired goods is both inside and outside the UK an apportionment needs to be carried out based on the extent to which the goods are used and enjoyed in the UK. Only

Continue reading
To read the full Guidance note, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL
Powered by
  • 23 Nov 2022 09:41

Home/ Tolley Tax Guidance/ Value Added Tax / Doing business internationally

Popular Articles

Corporation Tax

Corporate interest restriction ― administrative aspects

Corporate interest restriction ― administrative aspectsThe corporate interest restriction (CIR) regime has some specific administrative rules in addition to the general administrative requirements for corporation tax returns. This guidance note does not include commentary on provisions that are

14 Jul 2020 11:19 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more
Corporation Tax

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more