The passenger transport in Europe has been regulated uniformly for all the Member States of the European Union in the 6. Directive on the VAT system.
The country in which the passenger transport is being effectuated, has the taxing right of the service regarding the sales in the context of passenger transport.
Basically, the distribution is according to the distances, proportionately to the kilometres that are driven.
There are special provisions:
In matters of the reverse charge
Related to the human transportation for which the tax on the transport of individuals has been paid at the border between Switzerland and Germany.
In case of empty journeys
Please contact us directly for specific country information. It is a pleasure for us always to be at your disposal.