- The DLgs. 186/2025 expands the VAT exemption regime for international transport of goods in export, transit, or temporary importation.
- The new rules now include transport services provided by intermediaries to exporters, importers, or other specified parties, overcoming previous restrictions on subcontracted transport services.
- Previously, VAT exemption did not apply to downstream transport services not rendered directly to the exporter or specified parties.
- The change aligns national law more closely with EU court rulings but may still differ in scope; official clarification from tax authorities is recommended.
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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