Quick fix on Evidence of intra-Community supplies

The Directive will now require at least two non-contradictory pieces of evidence to support a zero-rated intra-Community supply.

10 September, 2019


In an effort to make VAT rules more uniform across the EU regarding international trade, four key changes will be introduced as from January 2020. Businesses who are affected by the changes should take action accordingly.

We will see a call-off simplification, the customer’s VAT number will play a greater role, record keeping will become more flexible, and harmonized rules on chain transactions. This article is part of a series of Marosa articles about the changes announced and will look specifically at the new rules on documentation to be provided by the supplier in order to prove a zero-rated intra-Community supply.

New criteria on evidence of intra-Community supplies

These changes are aimed at harmonizing the current rules on the documentation to be kept by taxpayers in order to prove that an intra-Community supply has been made.

One of the main conditions to allow a zero-rated intra-Community supply is to prove that the goods were transported from one EU country to another. The conditions and criteria for this proof change from one country to another. As of 1 January 2020, it will be sufficient to provide two non-contradictory evidential documents that prove the effective transport of the goods. These documents must be issued independently from each other. For example, transport insurance documents in combination with a proof of arrival of the goods. Also, a signed CRM would be accepted as independent evidence for these purposes.

The other 3 quick fixes

You can find more information about the remaining EU changes as from 2020 in our dedicated articles about each change:

Contact Marosa for any question or remark on how to adapt your business to the 2020 changes introduced by the Four Quick fixes.


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