The Czech General Tax Directorate has recently published their understanding, with
effects from 1 March 2018, regarding the application of VAT exemption to supplies of
services linked to export/import operations. Notably, the supply of services can be VAT
exempt when:
- The services effectively contribute to carry out the import or export of goods; and
- The services are supplied directly to the importer, the exporter, or the consignee of
the transported goods.
Although, according to this information, services related to the import of goods may still
benefit from the VAT exemption in cases where there is no contractual relationship
between the provider of the services and the importer or recipient of the goods.
Source: http://www.vatsystems.eu/
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