The services benefit from the non-taxable regime only if rendered to the subjects envisaged by the law.
Only be the transportation service that the applicant renders to X, which, in addition to being expressly included among those listed in the third paragraph of Article 9, provides the transportation service directly to the exporter can benefit from the VAT exemption. The transportation service rendered by Y to the Company, which is territorially relevant in Italy, is instead taxable at the standard VAT rate.
In terms of transport services in the context of an export, the transport service performed by the company does not fall under the VAT exemption regime when performed against a customer who – in this relationship – in fact acts as a “subcontractor”. This was highlighted by the Revenue Agency with its response to ruling no. 392 of 26 July 2022, with which he highlighted that a different interpretation would legitimize a “chain” application of the VAT exemption regime in question, in evident contrast with the aforementioned judgment of the EU Court of Justice.
C-288/16
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