Skip to content
Back to index
V4318-16 6 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Assistance and coordination services for trade missions are not exempt from VAT

A company sought clarification on whether technical assistance and coordination services for a trade mission in Switzerland were VAT exempt. The DGT ruled that neither the exemption for services related to exports nor the exemption for brokerage services applies.

The question raised

Whether such services are subject to and exempt from Tax.

The DGT's ruling

Assistance or coordination services do not benefit from the exemption for services directly related to exports, as they are not provided from the moment the goods are dispatched outside the Community. Likewise, the exemption for intermediation only applies to services consisting of putting the exporter in contact with the acquirer, excluding representation services, logistical support, or assistance in the contracting and execution phase.

Book your free first meeting