VAT Exemption Denied for Under-Invoiced Export Fraud

VAT exemption for exports can be denied if the supplier knew or should have known the transaction was linked to VAT fraud in the import country.
Deliberately undervaluing goods in customs documents is treated as participation in tax evasion.
In such cases, the export VAT exemption is refused.

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.