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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.
Question posed: VAT exemption in respect of the described intra-Community transaction.
The exemption under Article 25 of the VAT Act requires that the goods be transported to the destination Member State. To rely on the rebuttable presumptions of Implementing Regulation (EU) 282/2011, the seller must possess documents issued by parties independent of each other, from the seller and from the purchaser. Documents such as a CMR issued by the seller themselves do not trigger the presumption, although they may serve as evidence of the reality of the transport under the principle of free assessment of evidence.
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