{"id":1408,"date":"2025-06-27T14:59:15","date_gmt":"2025-06-27T14:59:15","guid":{"rendered":"https:\/\/www.sidex.it\/news\/intra-eu-supplies\/"},"modified":"2026-10-08T13:35:35","modified_gmt":"2026-10-08T13:35:35","slug":"intra-eu-supplies","status":"publish","type":"post","link":"https:\/\/www.sidex.it\/en\/news\/intra-eu-supplies\/","title":{"rendered":"Intra-EU Supplies"},"content":{"rendered":"

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

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

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.<\/p>\n

We therefore present, in the form of a schematic representation<\/strong>, the conditions under which\u2014in both cases mentioned above\u2014the 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<\/strong>.<\/p>\n

A) Transport carried out by the transferor or by a third party on their behalf (Incoterms\u00ae groups C and D)
\n<\/strong><\/p>\n\n\n\n\n\n
Conditions (possession by the transferor)<\/strong><\/td>\nNecessary documentation<\/strong><\/td>\n<\/tr>\n
At least 2 of the following items of evidence<\/strong>, which are not contradictory<\/strong>, issued by parties other than the seller and the buyer<\/strong><\/td>\n\n
    \n
  • DDT (transport document) or CMR (international consignment note) signed by the transferor, the transferee, or the carrier<\/li>\n
  • Bill of lading<\/li>\n
  • Air freight invoice<\/li>\n
  • Invoice issued by the freight forwarder<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Any one of the items indicated above, in combination with one of the following items of evidence<\/strong>, which are not contradictory<\/strong>, confirming the shipment or transport, issued by parties other than the seller and the buyer<\/strong><\/td>\n\n