CJEU Clarifies 0% VAT Documentation for Intra-Community Supplies: Key 2025 Ruling for Businesses

• The CJEU ruling in case C-639/24 FLO VENEER clarifies documentation requirements for 0% VAT on intra-Community supplies of goods.
• The judgment emphasizes substantive over formal requirements for VAT exemption, resolving uncertainties between Article 138(1) of the VAT Directive and Article 45a of Implementing Regulation No. 282/2011.
• Article 45a introduces a rebuttable presumption mechanism, outlining specific documentation scenarios for both vendor
• and purchaser-organized transport.
• Two types of evidence are required: direct transport documents (Catalog “A”) and supplementary documents (Catalog “B”).
• Tax authorities can challenge the presumption of proper documentation, confirming its rebuttable nature.

Source: kancelaria-skarbiec.pl

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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