Tax Law for Transport, Logistics and Customs

At Vectoris Legal we provide comprehensive tax advice to transport companies, shipping companies, freight forwarders, logistics operators, customs agents, importers, exporters and nautical sector companies. Our approach combines technical tax knowledge with operational sector knowledge.

VAT in International Trade

VAT is the most operationally complex tax in the sector. International transport operations, imports and exports, intra-Community operations, triangular transactions, yacht charters and cross-border logistics services each have a specific VAT treatment that must be analysed transaction by transaction. A misclassification can give rise to high-value tax assessments.

Import VAT Deferral

Import VAT deferral is a cash-flow-positive authorisation for habitual importers that allows VAT on imports to be deferred and declared in the periodic VAT return rather than paid at the time of customs clearance. We handle the application and maintenance of the deferral authorisation with the AEAT. For more information, see our page on customs duties and tariff optimisation.

Excise Duties: Hydrocarbons and Excise Products

Excise duties on hydrocarbons, alcohol, tobacco, electricity and plastic packaging directly affect many transport and logistics operators. We advise on professional diesel and bonded fuel entitlements, fiscal warehouse authorisations and the SILICIE system for excise duty accounting.

Customs Duties and Tariff Optimisation

Tariff optimisation through correct tariff classification, EU free trade agreement preferences and special customs procedures (inward processing, temporary admission, customs warehousing) can significantly reduce the cost of importing. We advise on structuring import operations to minimise customs and tax exposure.

International Tax Structures

Companies with cross-border operations face an international tax dimension requiring specialist knowledge of double tax treaties, transfer pricing and OECD international tax principles. We advise on holding structures, ETVE regimes, permanent establishment obligations and repatriation of profits for international transport and logistics groups.

Defence Before the AEAT and Economic-Administrative Courts

We represent clients in customs and tax inspections, draft allegations, negotiate the scope of assessments and manage appeals: restitution requests, economic-administrative claims before the TEAR and TEAC, and judicial review before the Administrative Courts.