A unified international transport document is recognized by contracting parties, and for automobile transport, a ticket for international carriage can serve as such a document. Services involving international passenger and baggage transportation are subject to VAT, but these international transportation operations are taxed at a zero rate, and a transport is considered international if it uses this single, recognized document.
Source: news.dtkt.ua
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.
