On February 23, 2023, Resolution MH-DGT-RES-0001-2023 modifying subparagraph e) of article 1 of Resolution DGT-R-36-2001, Reform of exempt operations related to exports established in article 11 of the Regulation of the Value Added Tax Law, was published. 

Consequently, effective as of February 23, 2023, for the transport services of goods destined for export to enjoy VAT exemption, the DUA (Single Customs Declaration) must be supported. Before this, the export invoice with the exporter code was the sole requirement.