Whether a forwarding company's claim regarding non-issuance of tax invoices for air freight (substituting with transaction statements) is valid
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A forwarding company is claiming they have no obligation to issue tax invoices for air freight and is requesting payment by substituting tax invoices with transaction statements (invoices). I would like to know if the forwarding company's claim is correct.
Answer 1
- 0✓International navigation services provided by aircraft are exempt from the obligation to issue tax invoices. Airlines do not issue separate tax invoices for these services either. Article 71 of the Enforcement Decree of the Value Added Tax Act (Exemption from the Obligation to Issue Tax Invoices, etc.) exempts the obligation to issue tax invoices for international navigation services provided by aircraft and services for the delivery of commercial documents under the Aviation Business Act, among other international navigation services.Machine translated
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