- Exports from the EU to non-EU countries can be VAT exempt if the seller is VAT registered, the goods leave the EU, and proper export documentation is held.
- Required documents include transport records (e.g., bills of lading, airway bills) and export evidence (e.g., Single Administrative Document).
- Failure to provide sufficient proof of export can result in VAT liability, penalties, audits, or customs delays.
- For direct exports, the seller manages shipping and documentation; for indirect exports, the customer arranges transport but the seller must still collect proof.
- Invoices must clearly state the export is VAT exempt, and businesses should always retain full export and customs documentation for compliance.
Source: meridianglobalservices.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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