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V2685-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

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

A window manufacturing company inquired whether certain documents prove the effective transport of its products to Portugal for VAT exemption purposes. The DGT explained that, although specific presumptions exist under EU Regulations, transport can be proven by any means admissible in law, even if the documents cited by the company do not trigger automatic presumptions.

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2020-09-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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