Restrictions to the VAT exemption for the international transport of goods as from 1 January 2022

As of January 1, 2022, Law 215/2021 converting Decree Law 146/2021 (so-called “Fiscal” Decree) aligned the national legislation on the VAT exemption for the international transport of goods with what was established in the judgment of the Court of Justice of the European Union of June 29, 2017, Case C-288/16.

Source

• PwC
• Official Gazette – Article 5 septies

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