Freight transport

If UK business is providing services to customer in business from outside UK, including storage, freight transport to customers' clients within UK only, should service be considered as where customer is from therefore considered as outside UK or where service is performed and VAT should be charged to outside UK business?

Hi Zuzanna,
Please see section 3.2 of the following guidance:
Freight transport and associated services (VAT Notice 744B)
Thank you.