VAT exemption on intra-Community supplies of goods with transport

The application of Value Added Tax (IVA) exemption in operations involving the supply of goods destined for another Member State of the European Union requires strict compliance with certain accreditation and logistics requirements. A recent binding ruling from the Dirección General de Tributos (DGT) has clarified the scope of these requirements in situations where intermediate services exist between the delivery and the final dispatch.

What the DGT has ruled

The question raised was whether a supply of goods made by a businessperson to a consultant could be considered exempt under Article 25.1 of Law 37/1992. The core of the debate lay in whether the provision of consulting services between the delivery of the goods and their final dispatch to the destination Member State affected the transport requirement.

The DGT has ruled that the exemption is applicable provided that the legal conditions are met. The acquirer must be a businessperson or professional with a VAT number from another Member State duly communicated to the seller. Likewise, the requirement of transport to the destination Member State is considered fulfilled, even if the goods receive services from the consultant in the interval between the delivery and the definitive dispatch. This transport must be duly justified in accordance with the provisions of Article 13 of the VAT Regulation.

What it means for you

For companies operating within the intra-Community scope, this resolution confirms that the existence of additional processes or services between the delivery of the goods and their departure to the destination country does not invalidate the VAT exemption. The key lies in the ability to prove the nature of the operation and the business status of the acquirer through the corresponding tax information.

What you should do

It is fundamental to ensure that transport documentation complies with the standards of the VAT Regulation to avoid tax contingencies. Likewise, the correct communication and verification of the client's VAT number in the other Member State is an indispensable requirement to apply the exemption safely. It is recommended to assess each operation and the documentation supporting it to guarantee compliance with current regulations.