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V2061-22 ·23 September 2022 ·consulta-vinculante Medium impact
Tax

Proof of transport for intra-Community VAT exemption may rely on presumptions or any legally admissible evidence

A company selling vessels within the EU has requested clarification on how to prove the transport of goods to apply the VAT exemption when it handles the transport itself. The Directorate-General for Tax (DGT) clarifies that companies may use the presumption system established under Implementing Regulation (EU) 282/2011 or any other means of proof admitted by law.

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2022-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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