The ECJ recently reviewed the requirements for VAT exemption in relation to transport services for imported goods. The judgment stated that only two conditions need to be met: the supply must be related to the importation of the goods and the value of the supply must be included in the taxable amount of the import VAT. Evidence must be provided to demonstrate these conditions, but Member States cannot restrict evidence to certain documents only. The VAT exemption must be granted if the substantive legal requirements are met, and formal proof may not be decisive.
Source IVA
See also
- C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available
- Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods
