- Legislative Decree 186/2025 expands VAT exemption for international transport of goods, including services provided by intermediaries.
- The previous limitation, which excluded VAT exemption for transport services rendered through subcontractors or intermediaries, is removed.
- Now, transport services for exporters, importers, transit holders, recipients, or shippers are VAT-exempt even if performed by intermediaries.
- This change addresses issues raised by previous regulations and tax authority interpretations, aligning national law more closely with EU case law.
- An official confirmation from the tax administration is recommended due to the complexity of the subject.
Source: eutekne.info
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.
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