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V0997-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

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

A transport company sought clarification on whether services invoiced to a customs representative of an exporter were VAT exempt. The DGT explains that the exemption depends on whether the intermediary acts on behalf of the exporter or in its own name.

The question raised

Treatment of the transport service invoiced by the applicant to the exporter's customs representative for Value Added Tax purposes and the method of proving the exemption, where applicable.

The DGT's ruling

Transport services related to exports are exempt if provided to those performing the export, their purchasers, or their customs representatives, freight forwarders, or consignees acting on behalf of the exporter or purchaser. The exemption does not apply when the recipient is an intermediary acting on their own behalf or a professional acting on behalf of another intermediary acting on their own behalf. The exit of the goods must be justified by any means of proof admitted in Law, and the documentation must be submitted to the provider within a period of three months following the exit.

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