{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT-liable (VAT-payer)","description":"Freight forwarders, importers, exporters, and transport operators become VAT-liable persons once they make taxable supplies in the course of an economic activity and exceed the turnover threshold set by national law. The status carries concrete obligations: invoices must show VAT as a separate line item, collected tax must be remitted to the authorities within set deadlines, and periodic VAT returns must be filed. Equally important, VAT-liable status grants the right to deduct input tax—VAT paid","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-vat-payer","inLanguage":"en","dateModified":"2026-06-26T17:15:12.215412","citation":"https://ec.europa.eu/taxation_customs/business/vat/index_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-liable-vat-payer","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT-liable (VAT-payer) · Freight forwarders, importers, exporters, and transport operators become VAT-liable persons once they make taxable supplies in the course of an economic activity and exceed the turnover threshold set by national law. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/index_en.htm"}