VATupdate

No zero rate on delivery of horse to buyer established outside the EU when used for training and competitions in the period between delivery and export

The Knowledge Group Turnover Tax OVI (Government, Exemptions and International) of the Tax and Customs Administration has taken a decision on behalf of the State Secretary of Finance on a request for information about a knowledge group position on the application of the zero rate for turnover tax to the delivery of a horse to a non-EU established customer.

Source BTW jurisprudentie

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