Ruling 36: Ancillary link between transportation service and the transaction main supply of goods

In the context of the relationship between the transport service and the main transaction of sale of goods, for VAT purposes, in order for an operation to be classified as ancillary, it must have the following characteristics: it must integrate, complete or make possible the main operation; it must be performed directly by the same person who carries out the main operation or by third parties, but on his behalf and at his expense; it must be performed against the same subject (transferee/customer) for whom the operation is performed principal.

Sources:

• ipsoa.it
• gov.it

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