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V2441-20 16 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entregas de bienes

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.

The question raised

Taxation under Value Added Tax and, in particular, whether the "CMR" transport document can be considered sufficient proof of transport to French territory for the purposes of applying Article 25 of Law 37/1992.

The DGT's ruling

The accreditation of the actual transport of goods to another Member State may be proven by any means of evidence admitted in law. The transport cannot be considered proven by the mere isolated presentation of a CMR document, although the Administration may assess it jointly with other means of evidence. Since 1 January 2020, iuris tantum presumptions exist pursuant to Implementing Regulation (EU) No 282/2011 which simplify the proof if specific documentation requirements are met.

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