Brexit has significantly impacted cross-border transportation for business entities and logistic forwarders in the EU. It is crucial to understand how to handle VAT to ensure compliance, especially for shipments between EU Member states and third countries like the UK.
According to Article 146 (1)(a) of the VAT Directive, goods delivered from the EU to a customer outside of the EU on behalf of the seller are charged with 0% VAT. This is because the goods have already been dispatched to a third country outside of the EU, so VAT should be charged at the destination of the goods.
Source: briddge.com
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)
- Titanium Case: EU VAT Fixed Establishment Rules
- VAT Margin Scheme Refusal and Good Faith in German Tax Procedure
- EU VAT Consultation Targets Circular Economy and SME-Friendly Reforms
- Comments on T-569/25: EU Court Requires Good Faith to Be Considered in the VAT Margin-Scheme Assessment
