Post by account_disabled on Mar 6, 2024 5:39:27 GMT -5
Directive established a series of requirements or conditions so that the deliveries of goods in certain intra-Community operations will be exempt from Value Added Tax. However, the different approaches between Member States in the application of these VAT exemptions generated difficulties and legal uncertainty for companies, going against the established objectives of improving trade and eliminating tax borders. Furthermore, cross-border VAT fraud was mainly related to the exemption of intra-community deliveries. Therefore, it was concluded that there was a need to harmonize the conditions under which such exemptions can be applied, as well as to include detailed information in the mandatory record of reserve stocks (consignment sales) of the supplier and the purchaser. Means of proof of expedition or transportation for VAT exemptions With the aim of increasing legal certainty, it is specified that the goods have been dispatched or transported from a Member State to a territory within the Community, in any of the following cases.
When the seller indicates that the goods have been dispatched or transported by him or by a third party authorized on his behalf, and meets one of these two requirements: a) Is in possession of at least two of the following elements of evidence: Signed CMR letter or document Bill of lading. Air freight invoice. Invoice of the carrier of the goods. b) Is in possession of one of the pieces of evidence mentioned Fax Lists above , along with any of the following pieces of evidence: Insurance policy related to the transportation of goods or bank documents that prove payment thereof. Official documents issued by a public authority that prove the arrival of the goods to the destination State. Receipt issued by a warehouseman in the State of destination confirming the storage of the goods in that Member State. When the seller is in possession of a written declaration by the buyer certifying that the goods have been dispatched or transported by him or by a third party on his behalf, and mentioning the Member State of destination of the goods.
Said declaration will indicate the date of issue, the name, address of the buyer, the quantity and nature of the goods, the date and place of delivery, and are also in possession of: a) At least two of the following pieces of evidence, issued by independent parties of seller and buyer: Signed letter or CMR document. Bill of lading. Air freight invoice. Invoice of the carrier of the goods. b) In possession of one of the elements of evidence mentioned above, along with any of the following elements of evidence: Insurance policy related to the transportation of goods or bank documents that prove payment thereof. Official documents issued by a public authority, such as a notary, proving the arrival of the goods in the Member State of destination. Receipt issued by a warehouseman in the Member State of destination confirming the storage of the goods in that Member State.
When the seller indicates that the goods have been dispatched or transported by him or by a third party authorized on his behalf, and meets one of these two requirements: a) Is in possession of at least two of the following elements of evidence: Signed CMR letter or document Bill of lading. Air freight invoice. Invoice of the carrier of the goods. b) Is in possession of one of the pieces of evidence mentioned Fax Lists above , along with any of the following pieces of evidence: Insurance policy related to the transportation of goods or bank documents that prove payment thereof. Official documents issued by a public authority that prove the arrival of the goods to the destination State. Receipt issued by a warehouseman in the State of destination confirming the storage of the goods in that Member State. When the seller is in possession of a written declaration by the buyer certifying that the goods have been dispatched or transported by him or by a third party on his behalf, and mentioning the Member State of destination of the goods.
Said declaration will indicate the date of issue, the name, address of the buyer, the quantity and nature of the goods, the date and place of delivery, and are also in possession of: a) At least two of the following pieces of evidence, issued by independent parties of seller and buyer: Signed letter or CMR document. Bill of lading. Air freight invoice. Invoice of the carrier of the goods. b) In possession of one of the elements of evidence mentioned above, along with any of the following elements of evidence: Insurance policy related to the transportation of goods or bank documents that prove payment thereof. Official documents issued by a public authority, such as a notary, proving the arrival of the goods in the Member State of destination. Receipt issued by a warehouseman in the Member State of destination confirming the storage of the goods in that Member State.