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V1747-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

Supplier delivery to a company may be VAT exempt if the supplier is listed as the exporter on the SAD

A coal trading company has requested a ruling regarding taxation in chain sales where it purchases under FOB terms and sells abroad. The DGT clarifies that the initial delivery may be exempt from VAT if the supplier acts as the exporter on the Single Administrative Document (SAD) and the transport is linked to said delivery.

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2021-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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