For the application of the VAT zero-rate for intra-Community supplies, sufficient evidence must be kept by the supplier. This includes proof of the transportation of the goods, which is often in the form of transportation documents. These documents are normally signed by the transport company and the recipient of the goods. However, recent weeks saw a surge of contact-free delivery options and some freight forwarders made it mandatory to ensure the safety of their staff. As a result the customers do not confirm the receipt of the goods via signature anymore. Can the documents still be used as evidence?
Source Michaela Merz