{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT tax exemption","description":"VAT exemption removes the tax charge from specific transactions by law, rather than reducing the rate to zero. The clearest example in trade is export: once goods leave EU VAT territory, the supply is exempt. The same applies to intra-EU supplies to VAT-registered businesses and, in many cases, to international freight transport services. The critical practical distinction is between exemption and zero-rating: a zero-rated supply still allows the supplier to recover input VAT, whereas a genuinel","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-tax-exemption","inLanguage":"en","dateModified":"2026-06-19T00:13:53.895871","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-tax-exemption","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT tax exemption · VAT exemption removes the tax charge from specific transactions by law, rather than reducing the rate to zero. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules_en"}