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Hiring services

  1. Overview
  2. Hiring or leasing of means of transport
  3. Hiring a taxi
  4. Hiring or leasing of plant and machinery

Hiring or leasing of means of transport

The Value-Added Tax (VAT) treatment depends on several factors:

  • the period of time for which the means of transport is hired
  • the VAT status and location of the customer
  • where the means of transport will be used and enjoyed.

Further guidance contains more detailed information on the VAT treatment for the hiring or leasing of means of transport.

Next: Hiring a taxi

Published: 09 February 2024 Print this page

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