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V0423-14 17 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega intracomunitaria

Sale of goods to a UK customer for subsequent export treated as an intra-Community supply

A company requested clarification on which documents justify an export when selling goods to a UK-based online customer who subsequently exports them. The DGT ruled that the transaction constitutes an intra-Community supply and that the customer acts as the exporter.

The question raised

Cuestión planteada Documentos justificativos de la exportación.

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