{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT-exempt delivery","description":"In cross-border trade accounting, a VAT-exempt delivery arises when the statutory conditions for zero-rating or exemption are met and the supplier therefore issues the invoice without VAT. The two principal cases are intra-EU supplies between VAT-registered businesses in different member states and exports to third countries. Core requirements include valid VAT identification numbers on both sides, physical dispatch of the goods from the country of supply, and watertight documentation – transpor","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-exempt-delivery","inLanguage":"en","dateModified":"2026-06-26T17:10:19.236277","citation":"https://www.haufe.de/steuern/ust/steuerfreie-lieferungen-umsatzsteuer","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-exempt-delivery","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT-exempt delivery · In cross-border trade accounting, a VAT-exempt delivery arises when the statutory conditions for zero-rating or exemption are met and the supplier therefore issues the invoice without VAT. · Quelle: https://www.haufe.de/steuern/ust/steuerfreie-lieferungen-umsatzsteuer"}