Skip to content
Back to index
V1156-21 29 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exportación exenta

Transport services linked to an export are exempt from VAT if legal requirements are met

A company exporting fruit to Switzerland inquires about the VAT treatment of the contracted transport service. The DGT responds that transport is exempt if it is directly related to the export and regulatory requirements are met.

The question raised

Question posed: Treatment of the transport service for Value Added Tax purposes.

The DGT's ruling

Transport services related to exports are exempt from VAT when provided to those performing such exports and are carried out on the occasion thereof. For the exemption, the departure of the goods must take place within three months and be justified by admitted means of proof. The transport costs incurred by the exporter form part of the taxable base of the exempt export.

Email
Contact