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V2880-20 23 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

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.

The question raised

Exemption on intra-Community supplies of glass if the shipments are accompanied by CMR documents, delivery notes, or receipts signed by the receiving company and the entity has a GPS tracking system contracted for its trucks.

The DGT's ruling

The accreditation of the actual transport of goods to another Member State may be carried out by any means of proof admitted in law. However, to benefit from the system of presumptions set forth in Article 45 bis of Implementing Regulation (EU) No 282/2011, the documents must comply with specific requirements regarding independence between the parties. Documents such as delivery notes or geolocation data may constitute elements of proof, but their value shall be determined by the Administration in each specific case.

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