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V1813-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Proof of intra-Community supply of goods may be established through any legally admissible means

The taxpayer asks whether the transport of an intra-Community supply of goods can be evidenced by a delivery note or an invoice containing the recipient's details. The DGT rules that, while such documents do not trigger the automatic presumptions under EU Regulations, they may serve as evidence under the principle of free assessment of evidence.

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2022-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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