{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT exemption on exports","description":"Exporters and freight forwarders rely on VAT exemption on exports to ship goods to third countries free of value-added tax. The underlying principle is destination-based taxation: goods are taxed where they are consumed, not where they originate. The exporter charges zero VAT on the transaction but retains full input tax recovery on all goods and services used in production or handling – a critical distinction from non-deductible exemptions. Qualifying requires verifiable proof of export: typica","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-exemption-on-exports","inLanguage":"en","dateModified":"2026-06-26T17:08:34.164511","citation":"https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Export/Umsatzsteuer-Export_node.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-exemption-on-exports","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT exemption on exports · Exporters and freight forwarders rely on VAT exemption on exports to ship goods to third countries free of value-added tax. · Quelle: https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Export/Umsatzsteuer-Export_node.html"}