Zero Rating EU Intra-Community Supplies: Is Full Transport Documentation Always Required?

Zero rating intra-community supplies in the EU is possible even without all required transport documentation, as long as it is clear the goods have been shipped between Member States.
The zero rate cannot be denied solely due to missing formal documentation; it can only be denied if there is insufficient evidence of shipment or in cases of fraud.
Businesses should collect and retain any available evidence showing goods have left the country, but zero rating is not limited to specific documents.
The CJEU case (C-639/24 – FLO VENEER) confirmed that substance (actual shipment) prevails over form (specific documents) for zero rating.
This ruling is significant for businesses trading goods within the EU, clarifying the requirements for VAT zero rating.

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.