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A logistics company has requested clarification on whether its services provided to freight forwarders regarding goods in temporary storage are exempt from VAT and how to substantiate this. The DGT has ruled that they are indeed exempt, and that accreditation must be provided through customs documentation and a declaration from the client.
This ruling provides legal certainty for logistics providers regarding VAT exemptions for services related to goods in temporary storage, provided they maintain proper customs documentation.
The tax team reviews your specific situation.
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