Place of supply for passenger transport: recipient location for registered B2B, embarkation point for unregistered passengers. Place of supply for passenger transportation services: for supplies to a registered recipient, the place of supply is the location of that recipient; for supplies to an unregistered recipient, it is the point where the passenger embarks for the continuous journey. If a right to passage for future use is issued and embarkation point is unknown, determine place of supply under the general provision in section 12(2). The return journey is treated as a separate journey even when onward and return rights are issued together.