Practice question

For VAT purposes in the EU, which type of supply generally applies to road freight transport services provided to a business customer established in another member state?

  1. VAT is charged at the supplier's domestic rate
  2. The reverse charge applies and the business customer accounts for VAT
  3. Transport is always VAT exempt
  4. Duty replaces VAT on transport

Answer: B — The reverse charge applies and the business customer accounts for VAT

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