Title : Circular 2022/C/26 on the VAT exemption for transport services directly related to an export of goods (Addendum to Circular 2021/C/96 of 27.10.2021)
Summary : Second addendum to Circular 2021/C/96 of 27.10.2021 on the VAT exemption for transport services directly related to an export of goods.
Numerous questions have shown that the application of the above principle from 01.04.2022 gives rise to problems of interpretation and application. The administration will therefore again consult with the sector. Consequently, the entry into force of the Circular 2021/C/96 is postponed to 01.09.2022.
See also
- Call to withdraw Circular 2021/C/96 on the VAT exemption for transport services directly related to an export of goods
- 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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