Uni 05-10-2012- VAT on international transport

Freight transport by sea by , there is no sign in front of a written lease ships as charter flights methods. After the goods have been loaded onto the vessel, the carrier will issue to the shipper a bill of lading at the request of the consignor. So, the bill of lading is issued only evidence confirm the contract of carriage of goods by sea has been concluded, and similar documents as valuable contract of carriage of goods by sea. Therefore, the unit provides transportation services such cases is applicable VAT 0% output and input VAT for this service.