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V2291-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

Export transport services may be VAT exempt when provided to intermediaries acting on behalf of the exporter

A transport company has requested clarification on how to prove that goods are being exported and whether a freight forwarder acting as a customs representative qualifies for the VAT exemption. The DGT explains that the exemption depends on the intermediary's direct relationship with the exporter and that proof of export is governed by general rules of evidence.

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2017-09-08PublishedPublished 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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