New VAT Regime for International Transport: Interpretative Doubts on Intermediaries’ Non-Taxability

• New VAT rules for international transport services have been introduced, expanding non-taxable status to services provided by intermediaries.
• There are interpretative doubts about whether the exemption applies to all intermediaries or only to those involved in shipping services.
• Assonime supports the broader interpretation, including all intermediaries in the supply chain.
• The new rules could conflict with previous tax authority interpretations that limited the exemption to direct service providers.
• The circular concludes that any intermediary in the transport service chain should benefit from the VAT exemption, even if not dealing directly with the final beneficiary.

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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