New rules concerning the proof of intra-community supplies

The new EU Implementing Regulation no. 1912/2018, applicable from January 1, 2020 in all EU countries, introduced article 45-bis in EU Regulation no. 282/2011, establishing the necessary proof for Intra-EU supplies, in order to be VAT exempt.

In particular, two sets of evidence (Point A and Point B) are provided by paragraph 3 of Article 45-bis of the regulation that can be used by the supplier to prove the actual physical transfer of goods from one EU country to another, both when the transport is carried out by the supplier himself or the assignee.

Point A): a transport document (DDT) or a signed consignment note (CMR), bill of lading, air freight invoice, invoice issued by the shipper.

Point B): insurance policy covering the dispatch or transport of the goods, bank documents proving payment for the dispatch or transport of the goods, official documents issued by a public authority (e.g. a notary public) confirming the arrival of the goods in the Member State of destination, receipt issued by a depositary in the Member State of destination confirming the deposit of the goods in that Member State.

If the goods are dispatched or transported by the supplier (directly or on his behalf), it will be assumed that the goods have been effectively transported from the Member State of departure to the Member State of destination if:

the supplier provides at least two of the items listed in point (A), issued by two independent parties - the seller and the buyer or,
any of the items listed in point (A) combined with any of the items listed in point (B) issued by two independent parties - the seller and the buyer.

If the goods are dispatched or transported by the assignee (or by a third party on his behalf), in addition to the previous proof, the supplier should also get - no later than the tenth day of the month following the transfer - a written declaration from the purchaser certifying that the goods have been transported or dispatched in another Member State. The declaration must state the date of issue, the name and address of the person acquiring the goods, the quantity and nature of the goods, the date and place of arrival, the identification number of the means of transport, and the data of the person accepting the goods on behalf of the person to whom the goods are transferred.

However, as specified in the same Article 45-bis of Regulation EU 282/2011, the tax authorities may in any case deny the exemption of the transfer if they have enough evidence that the goods have not been dispatched or transported to another Member State.

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