Update re Cartrans Preda (C-461/21) on VAT Exemption for Carriage Services and Importer Concept in Europe/UK

VAT on imports presents various challenges for taxpayers in terms of compliance
Two hot topics related to import VAT are discussed in this article: VAT exemption for carriage services related to imports and the concept of an “importer” for VAT purposes
The judgment of Cartrans Preda (C-461/21) regarding the proof required for the VAT exemption for carriage services is reviewed
The interpretation of the concept of an “importer” for VAT purposes in Spain, the UK, Germany, and the Netherlands is examined
The requirements for the VAT exemption for transport operations and services relating to importation of goods are clarified by the CJEU in Article 144 of the VAT Directive

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.