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V2323-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Transport services for non-EU established businesses are not subject to VAT

A transport intermediary is inquiring whether its resale of transport services to a client not established in the EU is subject to VAT. The DGT determines that, as the company is acting on its own behalf, the transaction constitutes a provision of transport services and must follow the rules of place of supply.

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2021-08-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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