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A company requests a consultation regarding who holds the status of exporter and how VAT is taxed in various chain sales of goods intended for export. The DGT clarifies that the VAT exemption applies to the delivery linked to the transport and that subsequent deliveries shall be not subject to tax.
Question posed: Taxation of the described operations for Value Added Tax purposes and, where applicable, the determination of who holds the status of exporter.
The status of exporter is held by the person established in the customs territory of the Union who is authorized to decide that the goods leave it, or by whoever is contractually agreed upon. For the VAT exemption, the first delivery shall be exempt if the transport is linked to it and the transferor acts as the exporter, or if the acquirer not established in the territory of application of the tax is the one who dispatches or transports the goods. Deliveries subsequent to the exempt one are considered not subject to VAT.
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