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A distribution company has requested clarification on whether its invoices for logistics services provided to clients in other EU Member States are correct. The Directorate-General for Taxes (DGT) has ruled that these constitute intra-Community supplies of services not subject to Spanish VAT and must include the reverse charge mention.
Businesses providing logistics services to other EU-based entrepreneurs must ensure they apply the correct VAT treatment and include the mandatory reverse charge clause on their invoices to comply with intra-Community supply rules.
The tax team reviews your specific situation.
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