- When transporting goods subject to different VAT rates under a single contract, the VAT rate for the transport service follows the rate of the main supply (the goods).
- Transport is considered an accessory service and is taxed according to the VAT rate of the goods being transported, provided it is carried out by the seller or on their behalf and at their expense.
- If multiple goods with different VAT rates are transported together, the transport fee must be split proportionally (“pro quota”) according to the value of each type of good, applying the corresponding VAT rate to each portion.
- Only accessory services provided by the same supplier as the main supply (or by third parties on their behalf and at their expense) follow the VAT regime of the main supply.
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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