2211

Exemption of transportation services from value added tax

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According to the Tax Affairs Organization, Mohammad Masihi, the organization’s deputy director of revenues, announced that based on the permanent Value Added Tax law approved by the Islamic Consultative Assembly, all intra- and extra-urban transportation services, as well as international transportation, including sea transportation, land transportation, and rail transportation, with the exception of air transportation (including passengers and cargo), are exempt from paying Value Added Tax.

The Deputy Director of Tax Revenues of the National Tax Affairs Organization stated that the permanent Value Added Tax Law approved on 02/03/1400 will come into force on 13/10/1400 and that those subject to this law are required to implement the new legal obligations and comply with the provisions of this law. He stated: According to Subsection (13) of Clause (b) of Article (9) of the permanent Value Added Tax Law, transportation services (including cargo and passengers) within and outside the city and international transportation (road transportation, rail transportation and sea transportation) are exempt from paying value added tax.

It is worth noting that all air transportation services, including cargo and passengers, in both domestic and international transportation, are subject to value-added tax.

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What is an invoice and packing list?

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One of the most important documents that we must prepare for international transportation of a shipment is the commercial purchase list (Invoice) and the packing list (Packing List), which in general are known as the invoice and packing list. According to the law, the seller of the goods is responsible for preparing these documents. The seller must provide information such as the type, nature of the goods, quantity, dimensions, customs tariff code, value of each item of goods, total value of the shipment, etc. in the form of an Invoice and Packing List to the customs for issuing an export license. In addition, the seller is required to seal these documents and have them signed by an authorized person in his company. In this way, he guarantees the accuracy of the information included in the invoice and packing list (invoice and packing list).

Just as the seller of goods must submit the commercial purchase list and packing list (invoice and packing list) to the customs of the exporting country in order to carry out export customs formalities, the buyer must also submit these documents to the customs of the importing country when clearing the goods at the destination, and this is where the importance of preparing and arranging these documents correctly and completely becomes clear.