At the turn of the year 2021/2022, there was a significant change in the VAT treatment of transportation services. Back in 2017, the ECJ ruled that the tax exemption for cross-border transportation services can only be claimed by the direct carrier. Sub-carriers and other parties involved, on the other hand, must charge VAT.
The tax authorities have issued a non-objection rule in this regard, which expired on December 31, 2021.
From 01.01.2022, it is important for all carriers who are not directly commissioned by the consignor to observe the new VAT regulations.
With our tax experience in the transportation sector, we are happy to support you in this!
Your contact partners will be happy to answer any questions you may have!
Georg Schmidt
schmidt@tigges.legal
+49 211 8687 175
Dr. Christiane Wiegand
wiegand@tigges.legal
+49 211 8687 142