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V2010-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación intracomunitaria de servicios

Logistics services to EU businesses are exempt from Spanish VAT and require reverse charge invoicing

A distribution company has requested clarification on whether its invoices for logistics services provided to clients in other EU Member States are correct. The Directorate-General for Taxes (DGT) has ruled that these constitute intra-Community supplies of services not subject to Spanish VAT and must include the reverse charge mention.

The question raised

Whether the invoices referred to in the facts comply with the law.

The DGT's ruling

Logistics services provided to entrepreneurs established in another Member State are considered to be performed in said State, and therefore are not subject to Spanish VAT. These operations are classified as intra-Community supplies of services, applying the reverse charge mechanism in the State of the recipient. The entity must issue an invoice meeting legal requirements, including the mention "reverse charge".

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