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V3188-21 23 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte internacional

Export transport services may be VAT exempt depending on the recipient

A freight forwarding company has enquired whether its international transport services to the United Kingdom are subject to VAT. The DGT clarifies that, following Brexit, the United Kingdom is considered a third country, and examines the export exemption based on the recipient's relationship with the exporter.

The question raised

Treatment of transport services for Value Added Tax purposes.

The DGT's ruling

Transport services provided in connection with an export are exempt from VAT if the recipient is the exporter, the purchaser, or an intermediary (freight forwarder, consignee, or customs agent) acting on behalf of the exporter or the purchaser. The exemption does not apply when the recipient is an intermediary acting on its own account, or when a freight forwarder, consignee, or customs agent acts on its own account on behalf of another intermediary who also acts on its own account with respect to the exporter.

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