Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods

This circular relates to the scope of the exemption provided for in Article 41, § 1, first paragraph, 3°, of the VAT Code with regard to transport services directly related to the export of goods from Belgium or from another Member State outside the Community.

Source Fisconet

See also

• ECJ – C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver