{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT-liable entity","description":"A VAT-liable entity is any person or business that independently carries out an economic activity generating taxable supplies, regardless of legal form or size. Such entities are required to charge VAT on their deliveries and services, remit the tax collected to the tax authority, and are entitled to recover input VAT on their purchases. In international freight and logistics, correctly identifying the VAT-liable party is essential: exports, intra-EU transactions, and services rendered to non-EU","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-liable-entity","inLanguage":"en","dateModified":"2026-06-18T23:39:03.559752","citation":"https://ec.europa.eu/taxation_customs/business/vat_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-liable-entity","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT-liable entity · A VAT-liable entity is any person or business that independently carries out an economic activity generating taxable supplies, regardless of legal form or size. · Quelle: https://ec.europa.eu/taxation_customs/business/vat_en"}