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A query was made regarding the scope of heading 849.5 of the Economic Activities Tax (IAE) concerning courier services. The DGT clarifies that this heading covers the transport and delivery of documents and small packages using suitable vehicles, generally within urban environments.
Question posed The consultant seeks clarification regarding the content of heading 849.5 of the first section of the Economic Activities Tax Tariffs.
Heading 849.5 of the first section of the IAE Tariffs classifies the provision of messenger, collection, and delivery services and the handling of correspondence. This activity consists of the transport, distribution, delivery and/or collection of a limited category of items such as documents, small objects, and packages. Appropriate vehicles (bicycles, motorcycles, vans, etc.) are used and the movement occurs mostly in urban areas with deliveries generally made in person. It includes services such as small parcel delivery, refunds, invoice collection, procedures in official bodies, and mailbags between offices.
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