Transportation services to third countries are only partially tax-exempt.
In 2022, revised tax rules came into force in Germany under an EU directive, affecting EU-based companies that provide transport services to non-EU countries.
Scope automatically treats outgoing billing documents addressed to the shipper or consignee of the shipment as VAT-exempt, provided the invoice recipient is based in Germany or has a German VAT ID.
In short, if the invoice recipient is either shipper or consignee, then it can be VAT-exempt.
For understanding the general tax logic in Scope please refer to the following article:
How does Scope determine the taxability (tax-free or taxable) of receipts? What are reason codes in this context?
This article does not constitute tax or legal advice.