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V0205-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

To qualify for VAT exemption on exports, the seller must be listed as the exporter on the SAD

A company has enquired whether it can be considered an exporter and if it may use a non-commercial invoice for customs clearance. The DGT clarifies that exporter status depends on who holds the authority to decide on the dispatch of goods and that, for VAT exemption purposes, the seller must be identified as the exporter in the customs documentation.

In 6 key points

Lifecycle

2019-01-31PublishedPublished 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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