Skip to content
V2441-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Proof of goods transport to another Member State may be provided by any legally admissible means

A company enquired whether a CMR consignment note is sufficient to prove the transport of goods to France and apply the VAT exemption. The DGT ruled that, while a CMR document alone does not generally prove transport, any legally admissible means of proof may be used, and legal presumptions exist to simplify the accreditation process.

In 6 key points

Lifecycle

2020-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact