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A supermarket chain has requested clarification on whether logistics and transport services in its online sales constitute ancillary operations and how they should be taxed. The DGT has ruled that these services are ancillary to the supply of goods and must apply the same tax rate as the products sold.
This ruling clarifies the VAT treatment for e-commerce logistics, ensuring that shipping costs are taxed at the same rate as the main goods rather than the standard rate, provided they are ancillary to the sale.
The tax team reviews your specific situation.
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