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V1560-15 ·25 May 2015 ·consulta-vinculante Medium impact
Tax

Sale of goods for export is not an intra-Community supply, and sales to customers without a VAT number are taxable operations

A company sought clarification on whether a sale to a French customer destined for Algeria constituted an intra-Community supply or an export, and whether a sale to a Miami-based customer with delivery in France was exempt. The DGT ruled that the former is an export and the latter is a taxable operation.

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2015-05-25PublishedPublished 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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