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A textile trading company inquired whether the sale of fabrics to a Portuguese hotel was exempt from VAT. The DGT determines that the transaction is subject to the tax because the intra-Community transport relates to the final manufactured goods and not to the delivery of the fabrics.
Question posed: Whether the delivery of the fabrics to the Portuguese hotel is exempt from the tax by virtue of Article 25 of Law 37/1992.
The delivery of goods is exempt if they are transported to another Member State by the seller or the acquirer. However, in this case, the transport to Portugal relates to the products resulting from the manufacturing process (armchairs and easy chairs) and not to the fabrics. Therefore, the delivery of the fabrics is subject to VAT and the tax must be charged to the acquirer.
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