Zero-rating certain means of transport – Article 34 – VAT Executive Regulations

Article 34 – Zero-rating certain means of transport

The supply of the means of transport shall be subject to the zero rate in the following cases:

1. A supply of an aircraft that is designed or adapted to be used for commercial transportation of passengers or Goods and which is not designed or adapted for recreation, pleasure, or sports.
2. A supply of a ship, boat, or floating structure that is designed or adapted for use for commercial purposes and which is not designed or adapted for recreation, pleasure, or sports.
3. A supply of bus or train that is designed or adapted to be used for public transportation of 10 or more passengers.