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FAQ - Summary guide for VAT Rules, based on country.

A summary guide to VAT rules based on which country your account is set up in.

Written by Arynne Hargreaves

BE tenant overview

Transport

BE customer

EU customer

Customer outside EU

Domestic transport

Example:
Antwerp → Ghent

VAT

Reverse charge (Art 44)

VAT

Transport within EU

Example:
Paris → Ghent

VAT

Reverse charge (Art 44)

No VAT

Pickup outside EU, delivery inside EU

Example:
UK → Ghent

Transit ART 41

No VAT

Transit ART 41

No VAT

Transit ART 41

No VAT

Pickup inside EU, delivery outside EU

Example:
Ghent → UK

No VAT
Export outside of EU (Transit Art 41)

Transit ART 41

No VAT

Transit ART 41

No VAT

Transport outside EU

Example:
Switzerland → UK

No VAT

Reverse charge (Art 44)

No VAT

EU tenant overview

Transport

Customer within same country as tenant

EU customer

Customer outside EU

Domestic transport

Example:
Antwerp → Ghent

VAT

Reverse charge (Art 44)

VAT

Transport within EU

Example:
Paris → Ghent

VAT

Reverse charge (Art 44)

No VAT

Pickup outside EU, delivery inside EU

Example:
UK → Ghent

Transit/No VAT

Reverse charge (Art 44)

No VAT

Pickup inside EU, delivery outside EU

Example:
Ghent → UK

Transit/No VAT

Reverse charge (Art 44)

No VAT

Transport outside EU

Example:
Switzerland → UK

No VAT

Reverse charge (Art 44)

No VAT

UK tenant overview

Transport

UK customer

Customer outside UK

Domestic transport

Example:
London → Manchester

VAT

No VAT

Pickup outside UK, delivery inside UK

Example:
Antwerp → London

No VAT

(Transit)

No VAT

Pickup inside UK, delivery outside UK

Example:
London → Antwerp

No VAT

(Transit)

No VAT

Transport outside UK

Example:
Ghent → Amsterdam

No VAT

No VAT

IE tenant overview

Transport

Customer within same country as tenant

EU customer

Customer outside EU

Domestic transport

Example:
Limerick → Dublin

VAT

Reverse charge (Art 44)

VAT

Transport within EU

Example:
Limerick → Ghent

VAT

Reverse charge (Art 44)

VAT

Pickup outside EU, delivery inside EU

Example:
UK → Limerick

No VAT

(Transit)

Transit

Transit

Pickup inside EU, delivery outside EU

Example:
Limerick → UK

No VAT

(Transit)

Transit

Transit

Transport outside EU

Example:
Switzerland → UK

No VAT

Reverse charge (Art 44)

No VAT

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