A recent VAT administrative circular letter, implementing EU VAT case law, has tightened the conditions for applying the VAT exemption for services in connection with the export of goods out of the EU. This development makes it clear that the application of VAT exemptions for international logistics services, such as transport and warehousing services, supplies and services in connection with seagoing vessels, import/export formalities and the like, is a complex issue. Various exemptions may apply, but these exemptions are all subject to different conditions. We will highlight below some issues and developments regarding the application of these exemptions in practice.
Source Tiberghien
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