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Consultation about transport services relating to export of goods (subcontracting services no longer VAT exempt)

On 10 Nov 2020 the Danish tax authorities published a Draft control signal regarding an Ongoing consultation about VAT, transport, transport services, exports, third countries, VAT exemption.

The control signal describes a change in practice as a result of the European Court of Justice’s judgment of 29 June 2017 in case C-288/16, LC (for other news about this case, please click HERE)

The case concerns VAT exemption for the provision of transport services for goods exported to places outside the EU.

The ruling entails a tightening of Danish practice. In future, this will be a condition for VAT exemption pursuant to section 34 (1) of the VAT Act. 1, no. 16, that transport services and related transactions are provided to the sender or recipient of goods which are exported to places outside the EU.

Subcontracting services will in future not be covered by the VAT exemption.


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