gov.uk

New Rules Regarding VAT on Freight Transport Services

On the 1st January 2021, the rules regarding VAT changed for freight transport and associated services. This includes ferry routes and Eurotunnel. The new rule only affects UK based customers.

UK Based Customers (VAT Registered)

  • Domestic routes within the UK (including Northern Ireland in both directions) - standard VAT rate of 20%
  • United Kingdom <> European Union routes - zero rated VAT
  • European Union <> European Union routes - zero rated VAT

This also includes any additional services such as hazardous goods, electrical plugins, ENS (SSD) declarations and Port Passes (GVMS, PBN, SI BREXIT etc) IF added to the ferry ticket purchase.

EU Based Customers

Providing we have the customer's VAT number, all routes are zero rated for VAT.

For more information, please visit the UK Government 'Freight transport and associated services (VAT Notice 744B)' guidance page.

16 February 2021

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