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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.
Cuestión planteada Exención a efectos del Impuesto sobre el Valor Añadido en la operación intracomunitaria descrita y si la información aportada es suficiente para acreditar el transporte intracomunitario.
La exención de IVA en entregas intracomunitarias requiere que el transporte se justifique por cualquier medio de prueba admitido en derecho. Desde 2020, se aplica un sistema de presunciones iuris tantum según el Reglamento de Ejecución (UE) n.º 282/2011. Para que el vendedor pueda presumir el transporte, debe poseer al menos dos documentos de la letra a) del apartado 3, extendidos por partes independientes, o un documento de la letra a) y uno de la letra b), siempre que sean no contradictorios. Estos documentos deben ser independientes tanto entre sí como respecto del vendedor y del adquirente.
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