- Zero rate for exports can apply without all required documentation if goods have clearly left the EU.
- Businesses should ensure they have evidence showing goods have left the EU.
- The European Court of Justice ruled zero rating is based on whether goods have left the EU.
- The case involved a Polish company whose goods were exported to Belarus instead of Lithuania.
- The Court decided the zero rate could apply as the goods were exported outside the EU.
Source: essentiaglobalservices.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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