Exportvám

Exportvám refers to the value-added tax treatment applied to goods and services that are exported from a country. In many VAT systems, exports are treated as zero-rated or exempt in the country of origin to prevent double taxation and to support international trade. The basic idea is that VAT is due where consumption occurs, which for exported goods is outside the exporting country.

Key principles include zero-rating for exports of goods, meaning the seller charges 0% VAT on the sale if the goods are shipped or transported abroad and the exporter keeps the necessary evidence. The exporter is often able to reclaim input VAT on purchases and costs that relate to the export activity, subject to the local rules. Proper documentation is required to qualify for the favorable treatment, such as commercial invoices, export declarations, transport or customs documents, and proof of destination.

Scope and variations exist across jurisdictions. In many systems, exports of goods to non-domestic destinations are zero-rated, while intra-community or cross-border supplies within a union may follow different rules and require specific evidence of transport and destination. For services, the place-of-supply rules determine whether VAT is charged domestically or in the destination country, which can affect whether a service export is taxed at all or zero-rated.

Compliance considerations include maintaining complete records, filing accurate VAT returns, and complying with anti-fraud controls. Failure to provide adequate documentation can lead to penalties or denial of zero-rating. Exportvám is a core element of international trade VAT regimes, balancing revenue protection with the facilitation of cross-border commerce.