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V1003-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Transport services for exports may be exempt if the recipient acts on behalf of the exporter

An international transport company has enquired whether its services are exempt from VAT when provided to intermediaries, and which documents serve to prove the exit of goods. The DGT has ruled that the exemption applies if the recipient acts on behalf of the exporter or purchaser, and that any means of proof admissible under law may be used to certify the exit of the goods.

The question raised

Treatment of the transport service for Value Added Tax purposes and the method of proving the exemption, where applicable.

The DGT's ruling

Transport services provided in connection with exports are exempt if the recipient is the exporter, the purchaser, or intermediaries (freight forwarders, consignees, or customs agents) acting on behalf of the latter. No exemption exists if the recipient is an intermediary acting in their own name or a professional acting on behalf of another intermediary acting in their own name. To prove the exit of the goods, any means of proof admitted in Law may be used, to be freely assessed by the Administration.

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