The entry into force, starting from 1 January 2020, of Regulation 2018/1912 / EU, modifies the regime of proofs necessary to demonstrate the qualification to benefit from the VAT exemption in intra-community transfers.

These conditions are different depending on whether the transport of the goods to another Member State is carried out by the transferor or by the transferee (the latter case is typical of so-called “ex works” transfers).

In addition to the proofs already requested in the past (stamped cmr, bank documents, etc.) the main changes are the need to keep a copy of the TRANSPORT INVOICE (whether this is made by the transferor or by the transferee) and, only in the case that the transport is carried out by or on behalf of the transferee, of a specific declaration of receipt of the goods, to be sent to the customer together with the sales invoice, and which must be returned filled in and signed by the 10th day of the month following the sale.

So let’s see, in the form of a schematic representation, the conditions upon the occurrence of which – in both cases mentioned above – the transfer of assets from one Member State to another is presumed to be demonstrated for the purpose of qualifying the operation as an intra-community exchange.

A) Transport carried out by the transferor or by a third party on its behalf (Incotems® returns groups C and D)

Conditions (possession by the transferor)
Necessary documentation
At least 2 of the following non-contradictory pieces of evidence issued by parties other than the seller and the buyer
  • DOT (transport document) or CMR (international waybill) signed by the transferor, the transferee or the carrier
  • Bill of loading
  • Air freight invoice
  • Invoice issued by the shipper
Any of the elements indicated above, in combination with one of the following non-contradictory pieces of evidence confirming shipment or transport, issued by parties other than the seller and the buyer
  • Insurance policy relating to the shipment or transport of goods
  • Bank documents certifying payment for the shipment or transport of the goods
  • Official documents issued by a Public Authority (e.g. notary), which confirm the arrival of the goods in the Member State of destination
  • Receipt issued by a depositary in the Member State of destination confirming the deposit of the assets in that Member State
B) Transport carried out by the transferee by a third party on his behalf (Incotems® group F returns, typically FCA)
Conditions (possession by the transferor) Necessary documentation
as above as above
Written declaration issued by the buyer by the 10th day of the month following the sale, which certifies that the goods have been transported or shipped by the buyer (or by third parties on his behalf) and which identifies the Member State of destination of the goods

Content of the declaration:

  • Release date
  • ame and address of the buyer
  • Quantity and nature of the goods
  • Date and place of arrival of the goods
  • Identification number (in the case of transfer of means of transport)
  • Identification of the person who accepts the goods on behalf of the buyer

 

For more information, please download the full text of the EU Regulation, binding for all Member States, available at the following link:

https://eur-lex.europa.eu/legal-content/IT/TXT/?uri=CELEX%3A32018R1912