- In the Transport, Freight Forwarding, and Logistics (TSL) sector, correctly determining the place of taxation is essential for applying VAT rates, particularly the preferential 0% rate for international transport services, which requires compliance with specific conditions.
- The 0% VAT rate applies to international transportation services with origins or destinations outside the EU, and to domestic sections of international transport, provided proper documentation is maintained, including bills of lading and customs documents.
- When re-invoicing transport services, the re-invoicing company assumes the same taxation identity as the original service provider, allowing the potential for a 0% rate if the initial transport meets the necessary conditions, necessitating careful documentation to avoid tax risks.
Source Daniel Więckowski
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