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A transport intermediation company asks about VAT liability and invoicing obligations. The DGT states that the nature of the service depends on whether the intermediation is carried out in own or another's name, and examines possible exemption for exports to the UK.
Cuestión planteada Sujeción de los servicios descritos al Impuesto sobre el Valor Añadido. Obligación de la consultante de expedir factura a su cliente con o sin repercusión del mismo.
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