III: Exempt transactions

The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union. (Cf. Instruction 1996-11-20 3L-2-96.)

I. – The following are exempt from value added tax: 1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxable legal person who is identified for value added tax purposes in a Member State other than that in which the dispatch or transport began and who has provided the supplier with his value…

Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union are exempt from value added tax. These provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.