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

The Circular Letter, 2021/C/96 of 27 October 2021 implements the ‘L.Č’ IK . case (C-288/16 of 17 June 2017) regarding the exemption of the transportation of exported goods  (dispatches to third countries, including e.g., the UK)1. In the ‘L.Č’ IK case2 the application of Article 146(1)(e) of the VAT Directive was interpreted. The application of the exemption was restricted by the CJEU to the main contractor if he provided the transportation services to the consignor or consignee of the goods and had a customs export declaration.

Source Ine Lejeune

See also

• ECJ – C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
• Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
• Circular 2021/C/101 on the VAT exemption for transport services directly related to an export of goods – postponed till April 1, 2022

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