Changes in the list of goods and transport services subject to 0% VAT rate
06 July 2022
The changes provide that the following services will be subject to 0% VAT only if the service is provided directly to the consignor or consignee:
transport service for the delivery of goods outside the customs territory of the European Union or to a non-Community state that is part of the customs territory of the EU;
transport service provided for the import of goods;
a transport service provided for the transport of non-Union goods to the customs territory of the European Union, where the goods are placed under a customs warehousing procedure, a free zone, an inward processing procedure, a transit procedure, a temporary import procedure with full exemption from import duties or a temporary warehousing;
services related to the organization of the transportation of goods referred to in the previous paragraphs, and ancillary services related to such transportation.
The reason for the change is the position set out in the decision of the European Court of Justice c-288/16.
