- Transport costs related to the import of goods must be included in the taxable amount upon importation, according to Article 86 of the VAT Directive.
- However, it is not always easy to provide proof that transport costs have been included in the tax base upon importation.
- The Cartrans Preda Case concerns a logistics service provider that received a VAT assessment from the Romanian tax authorities for transport conducted after the importation of goods.
- The Romanian tax authorities argued that the value of the transport services had not been included in the taxable basis for the imported goods, and required specific documents as proof.
- The referring court asked whether this practice is compatible with the provisions of Articles 144 and 86 of the VAT Directive.
- The Court ruled that transport costs are not necessarily included in the customs value of imported goods and must be included in the basis on which VAT is levied for the imported good if they have not already been included.
Source VATconsult
See also
