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V2584-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption for intra-Community supplies may apply if transport is proven via presumptions or any legally admissible evidence

A Luxembourgish company has enquired whether its records are sufficient to prove the transport of used vehicles in intra-Community transactions. The DGT clarifies that VAT exemption requires proof of transport to another Member State, noting that the presumption system under Implementing Regulation (EU) No 282/2011 may be utilised.

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2023-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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