Intra-EU Supplies

The entry into force, as of January 1, 2020, of Regulation 2018/1912/EU, modifies the system of evidence required to prove eligibility for VAT exemption in Intra-Community supplies.

These conditions differ depending on whether the transport of goods to another Member State is carried out by the transferor or by the transferee (the latter case being typical of so-called “Ex Works” supplies).

In addition to the evidence already required in the past (stamped CMR, bank documents, etc.), the main changes are the need to keep a copy of the TRANSPORT INVOICE on file (whether transport is carried out by the transferor or the transferee) and, only if the transport is carried out by or on behalf of the transferee, a specific declaration of receipt of the goods, to be sent to the customer together with the sales invoice, which must be returned completed and signed by the 10th day of the month following the supply.

We therefore present, in the form of a schematic representation, the conditions under which—in both cases mentioned above—the transfer of goods from one Member State to another is presumed to be proven 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 their behalf (Incoterms® groups C and D)

Conditions (possession by the transferor)	Necessary documentation
At least 2 of the following items of evidence, which are not contradictory, issued by parties other than the seller and the buyer	DDT (transport document) or CMR (international consignment note) signed by the transferor, the transferee, or the carrier Bill of lading Air freight invoice Invoice issued by the freight forwarder
Any one of the items indicated above, in combination with one of the following items of evidence, which are not contradictory, confirming the shipment or transport, issued by parties other than the seller and the buyer	Insurance policy relating to the shipment or transport of the goods Bank documents certifying payment for the shipment or transport of the goods Official documents issued by a Public Authority (e.g., a notary), confirming the arrival of the goods in the Member State of destination Receipt issued by a warehouse keeper in the Member State of destination confirming the storage of the goods in that Member State

B) Transport carried out by the transferee or a third party on their behalf (Incoterms® group F, typically FCA)

Conditions (possession by the transferor)

Necessary documentation

as above

Written declaration issued by the buyer by the 10th day of the month following the supply, certifying that the goods have been transported or shipped by the buyer (or by a third party on their behalf) and identifying the Member State of destination of the goods

Content of the declaration:

Date of issue
Name 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 supply of means of transport)
Identification of the person accepting the goods on behalf of the buyer

For more information, we invite you to download the full text of the EU Regulation, binding for all Member Countries, available at the following link:

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