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A customs agent enquires about VAT taxation in a chain sale where goods are cleared at an authorised premises (LAME). The DGT rules that the VAT exemption depends on whether the transport is linked to the first or the second delivery.
Question raised: Taxation of the described operations for Value Added Tax purposes, as well as whether the same varies if the goods are cleared in an authorized premises for export goods (known as LAME), located at the premises of the first seller; that is, if the incoterm were "FCA, LAME located at 1st seller's premises ESP".
In successive sales with a single transport abroad, the VAT exemption applies to the delivery to which the transport is effectively linked. If the transport is linked to the first delivery and the first seller is listed as the exporter in the SAD, this shall be the exempt operation. If the transport is linked to the second delivery and the intermediary acts as the exporter, the latter shall be the exempt one, and the first seller must charge VAT on the first operation.
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