- Input VAT on transaction and advisory costs in a share deal is not deductible for the buyer if the purchases benefit investors or group companies higher up in the group.
- The first seller in a chain transaction can treat its supply as a zero-rated export if the Incoterm FCA is used and export transport is arranged at the request of the last purchaser.
- Proof of export supply requires a decision on release with certification of exit and the consignment note.
Source: taxathand.com
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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