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V2880-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Proof of goods transport for intra-Community VAT exemption may be provided by any legally admissible means

A glass sales company requested clarification on which documents are sufficient to prove the transport of goods to Portugal to apply the intra-Community VAT exemption. The DGT explained that, although specific presumptions exist under the EU Implementing Regulation, transport can be proven by any means admitted in law, subject to the Administration's free assessment of the evidence.

In 6 key points

How it affects those involved

This ruling provides greater legal certainty for businesses by confirming that they are not strictly limited to specific documents to prove transport, allowing for a broader range of evidence to be used to justify VAT exemptions.

Lifecycle

2020-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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