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V2448-21 ·23 September 2021 ·consulta-vinculante Medium impact
Tax

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

An aggregates company has requested guidance on how to prove the transport of goods to France in order to apply the VAT exemption. The DGT clarifies that the presumption system under Implementing Regulation (EU) 282/2011 may be used, or any other means of proof admissible under the law.

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2021-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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