{ "table": "freight-calculator-rules", "schema": 1, "version": "2026-11-11.2", "title": "Freight transport: VAT treatment of a freight charge and the French fuel revision rule, in France and the United Kingdom", "doc": "Rule table read by the freight-calculator handler computeFreight (ctx.data['freight-calculator-rules']). It holds only rules set by law or by the tax authority: what a carrier or forwarder charges (rate, minimum charge, volume-to-weight factor, rounding of the chargeable weight, fuel surcharge) is commercial and typed by the person from their own quote, so no tariff and no carrier convention is stored here. countries..vat_treatments lists the three VAT treatments the page offers for a freight transport service, by id: charges_vat true means VAT at the rate of the vat-rates preset named by vat_preset (the rate itself comes from the shared web/data/vat-rates.json, so it has one home); false means no VAT of that country is charged (exempt, zero-rated or outside its scope). text is the plain-words rule the page shows with the result. FR.fuel_revision records the French rule that a road freight price is revised for changes in the cost of fuel (code des transports, art. L3222-1 and L3222-2); the handler shows it when the person uses the fuel index method on the French page and does not compute any index value from it (the indices are the person's). Every rule carries its legal basis, its official source_url, the source's own date (source_date), the date it was retrieved (retrieved_on), valid_from and valid_until (null: no end date set by the source). The French VAT references are to the code général des impôts, whose VAT articles move into the code des impositions sur les biens et services on 1 January 2027 with unchanged substance (BOFiP ACTU-2026-00126), so they are valid until 31 December 2026; the table must be reviewed before then.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "vat_country": "FR", "vat_treatments": [ { "id": "standard", "charges_vat": true, "vat_preset": "fr-normal", "text": { "fr-FR": "TVA française au taux normal : transport facturé à une entreprise établie en France (hors transport lié à une exportation ou à une importation), transport en France pour un particulier, ou transport vers un autre pays de l’UE au départ de la France pour un particulier. Entre le continent et la Corse, la partie du trajet située hors du continent est exonérée.", "en-GB": "French VAT at the standard rate: transport billed to a business established in France (other than transport linked to an export or an import), transport within France for a private customer, or transport to another EU country starting in France for a private customer. Between mainland France and Corsica, the part of the journey outside the mainland is exempt." }, "legal_basis": "CGI, art. 259, 1° (client assujetti), art. 259 A, 3° et 4° (client non assujetti), art. 278 (taux normal) ; exception : art. 262, II, 11° (transports entre la France continentale et la Corse, pour la partie du trajet située hors du territoire continental)", "valid_from": "2025-01-01", "valid_until": "2026-12-31", "valid_until_note": "The CGI's VAT articles are repealed and recodified in the code des impositions sur les biens et services from 1 January 2027, with unchanged substance (ordonnance n° 2025-1247, ordonnance n° 2026-671; BOFiP ACTU-2026-00126).", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021642728", "source_date": "2010-01-01", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048835181", "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026950057", "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033469152", "https://bofip.impots.gouv.fr/bofip/15140-PGP.html/ACTU-2026-00126" ] }, { "id": "international", "charges_vat": false, "text": { "fr-FR": "Exonéré de TVA : transport directement lié à une exportation hors de l’Union européenne, ou transport lié à une importation en France dont le coût entre dans la base de la TVA à l’importation.", "en-GB": "Exempt from VAT: transport directly linked to an export out of the European Union, or transport linked to an import into France whose cost is included in the import VAT base." }, "legal_basis": "CGI, art. 262, I, 1° et 2° (prestations directement liées à l’exportation) et II, 14° (prestations se rapportant à l’importation)", "valid_from": "2018-01-01", "valid_until": "2026-12-31", "valid_until_note": "Recodified in the code des impositions sur les biens et services from 1 January 2027, with unchanged substance (BOFiP ACTU-2026-00126).", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033469152", "source_date": "2018-01-01", "retrieved_on": "2026-11-11" }, { "id": "abroad", "charges_vat": false, "text": { "fr-FR": "Pas de TVA française : pour une entreprise cliente établie hors de France, le transport est imposable dans le pays du client, où la TVA éventuelle est due.", "en-GB": "No French VAT: for a business customer established outside France, the transport is taxable in the customer's country, where any VAT is due." }, "legal_basis": "CGI, art. 259, 1° (lieu des prestations rendues à un assujetti : son lieu d’établissement)", "valid_from": "2010-01-01", "valid_until": "2026-12-31", "valid_until_note": "Recodified in the code des impositions sur les biens et services from 1 January 2027, with unchanged substance (BOFiP ACTU-2026-00126).", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021642728", "source_date": "2010-01-01", "retrieved_on": "2026-11-11" } ], "fuel_revision": { "applies_to": "road freight transport contracts (code des transports, troisième partie, livre II)", "text": { "fr-FR": "Transport routier : quand le contrat mentionne les charges de carburant retenues pour fixer le prix, ce prix est révisé de plein droit selon la variation du coût du carburant entre la date du contrat et celle du transport ; sans clause, ces charges se déterminent d’après les indices du Comité national routier. La facture fait apparaître ces charges.", "en-GB": "Road freight in France: when the contract states the fuel costs used to set the price, the price is revised by law for the change in the cost of fuel between the contract date and the transport date; without such a clause, those costs are set by reference to the Comité national routier's indices. The invoice shows these costs." }, "legal_basis": "Code des transports, art. L3222-1 et L3222-2 (loi n° 2022-1158 du 16 août 2022, art. 44 : contrats conclus à compter du 1er janvier 2023)", "valid_from": "2023-01-01", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046194417", "source_date": "2023-01-01", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046194412" ] } }, "GB": { "currency": "GBP", "vat_country": "GB", "vat_treatments": [ { "id": "standard", "charges_vat": true, "vat_preset": "gb-standard", "text": { "fr-FR": "Taux normal : le lieu de la prestation est le Royaume-Uni (client professionnel établi au Royaume-Uni, ou particulier pour un transport à l’intérieur du Royaume-Uni), et le transport n’est ni lié à une importation ou une exportation, ni effectué entièrement hors du Royaume-Uni.", "en-GB": "Standard-rated: the place of supply is the UK (a customer in business belonging in the UK, or a non-business customer for transport within the UK), and the transport is neither connected with an import or an export nor carried out wholly outside the UK." }, "legal_basis": "HMRC VAT Notice 744B, paragraphs 3.2, 3.3 and 4.1; Value Added Tax Act 1994, s. 2", "valid_from": "2021-01-01", "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b", "source_date": "2021-03-15", "retrieved_on": "2026-11-11", "see_also": [ "https://www.gov.uk/vat-rates" ] }, { "id": "international", "charges_vat": false, "text": { "fr-FR": "Taux zéro : transport de marchandises d’un lieu situé au Royaume-Uni vers un lieu situé hors du Royaume-Uni, ou l’inverse, ainsi que le trajet britannique lié à une importation ou une exportation, quand le lieu de la prestation est le Royaume-Uni. Conservez les documents commerciaux qui prouvent l’importation ou l’exportation.", "en-GB": "Zero-rated: transport of goods from a place in the UK to a place outside the UK, or the other way round, and the UK leg connected with an import or an export, where the place of supply is the UK. Hold commercial evidence of the import or export." }, "legal_basis": "HMRC VAT Notice 744B, paragraphs 5.3 and 5.7; Value Added Tax Act 1994, Sch. 8, Group 8", "valid_from": "2021-01-01", "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b", "source_date": "2021-03-15", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II" ] }, { "id": "abroad", "charges_vat": false, "text": { "fr-FR": "Hors du champ de la TVA britannique : pour un client professionnel établi hors du Royaume-Uni, le lieu de la prestation est le pays du client ; pour un client professionnel britannique, un transport effectué entièrement hors du Royaume-Uni est imposable là où il est réalisé. Vous devrez peut-être déclarer une TVA dans ce pays.", "en-GB": "Outside the scope of UK VAT: for a customer in business belonging outside the UK, the place of supply is where the customer belongs; for a UK business customer, transport carried out wholly outside the UK is supplied where it is performed. You may have to account for VAT in that country." }, "legal_basis": "HMRC VAT Notice 744B, paragraphs 3.2 and 4.2", "valid_from": "2021-01-01", "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b", "source_date": "2021-03-15", "retrieved_on": "2026-11-11" } ] } } }