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Changes to the exemption for some international (transport) services

The new legislation entails the exclusion from the subsidy for transport services rendered to subjects other than exporter, by the holder of the transit procedure, by the importer and by the recipient of the goods or by the supplier of the goods forwarding services. Assonime analyzed the regulation in question with circular letter no. 2 of 25 January 2022..

Source:

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

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