- VAT exemption applies to transport services related to export or import according to Article 1461e of Directive 2006122EC
- Additional conditions for VAT exemption on import services are outlined in Article 144 of the same directive
- French law incorporates these exemptions in Articles 262-I 1° and 262-II-14° of the French General Tax Code for export and import transport services respectively
- Carriers and logistics providers in France benefit from these exemptions for services related to exports and imports
- Export transport services are defined as those departing from France or another EU Member State to non-EU countries
- Import transport services involve transport from non-EU countries to France or another EU Member State
- Non-EU countries include territories not part of the 27 EU Member States and certain territories with special status
- The transport and logistics sector often involves subcontracting parts of the service billed to clients
- The LČ IK case highlighted issues with VAT exemption application when services are subcontracted
- In the LČ IK case, the CJEU reviewed the denial of VAT exemption where services were not provided directly to the sender or recipient of goods
Source: vat-solutions.com
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.
