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V1732-17 ·5 July 2017 ·consulta-vinculante Medium impact
Tax

Manufacturer's supply to purchaser is VAT exempt only if manufacturer is listed as exporter on the SAD

A company inquired whether purchases from a manufacturer are VAT exempt when the company itself manages the international export transport. The DGT ruled that the exemption on the first supply only applies if the manufacturer formalises the Single Administrative Document (SAD) as the exporter.

In 6 key points

How it affects those involved

Companies managing their own export logistics must ensure the manufacturer is correctly identified as the exporter on customs documentation to maintain VAT exemption on initial supplies.

Lifecycle

2017-07-05PublishedPublished 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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