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V1368-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for intra-Community supplies may apply if effective transport of goods is proven

A flour manufacturing company has requested guidance on how to prove the transport of goods carried out by its Portuguese client in order to apply the VAT exemption. The DGT explains that the presumption system under Implementing Regulation (EU) 282/2011 may be used, or any other means of proof admissible under law.

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2021-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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