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V0278-21 ·17 February 2021 ·consulta-vinculante Medium impact
Tax

Sales to UK customers subject to VAT unless effective transport outside the Community is proven

A company requested clarification on whether sales of goods to a British client could be VAT exempt. The DGT ruled that, following Brexit, the United Kingdom is a third country and exemption depends on proving the effective transport of goods outside the European Union.

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2021-02-17PublishedPublished 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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