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V0165-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Tax treatment depends on whether the client assumes the risk of goods at the logistics operator

The applicant asks whether deliveries to customers in Portugal constitute VAT-exempt intra-Community supplies. The DGT clarifies that if the company retains the risk until final delivery to the customer, it is treated as a transaction assimilated to an exempt intra-Community supply; however, if the customer assumes the risk upon arrival at the logistics operator, it would be an exempt intra-Community supply.

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Lifecycle

2023-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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