Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The exemption based on destination (export, intra-Community shipment, or destruction) requires proof of the effective destination before the Administration. In the case of gases destined for destruction, it is mandatory for the containers to bear the specific labeling in accordance with Regulation (EU) No 517/2014. Suppliers must obtain prior declarations from the purchaser to apply exemptions, except in operations between warehouse keepers.
The DGT's position remains stable regarding the distinction between the final consumer and the reseller. The evolution shows a tightening of the requirements for proving exemptions, moving from a mere declaration of destination to the requirement of regulatory labeling and verification of the effectiveness of the destination.
Turning points
Introduces the mandatory requirement for containers to bear labeling in accordance with Regulation (EU) No 517/2014 for the destruction exemption to be applicable.
Analysis based on 45 of 48 rulings with a stated position. Updated 23 September 2026.