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V1732-17 5 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por exportación

Manufacturer's supply to purchaser is VAT exempt only if manufacturer is listed as exporter on the SAD

A company inquired whether purchases from a manufacturer are VAT exempt when the company itself manages the international export transport. The DGT ruled that the exemption on the first supply only applies if the manufacturer formalises the Single Administrative Document (SAD) as the exporter.

The question raised

1st Application of the VAT exemption to the export of goods regarding the deliveries made by the manufacturer to the consultant, the latter being responsible for the international transport.

The DGT's ruling

Deliveries from the manufacturer to the acquirer are exempt from VAT if the export transport is linked to that initial delivery and the manufacturer is listed as the exporter on the SAD. If the transport is linked to the subsequent delivery from the acquirer to the non-EU customer, the manufacturer must charge VAT. In intra-Community deliveries, the exemption only applies to the transaction linked to the Community transport.

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