Addendum to circular 2020/C/50 of 02.04.2020 on the VAT system of the B2B intra-Community trade in goods.
The sixteenth paragraph of point 3.6.1.4.4 of circular 2020 / C / 50 of 02.04.2020 states:
‘In case the goods are not dispatched or transported to an establishment of the customer (17), the destination document is also dated and signed by a person whose function allows him to attest within that establishment that the goods have arrived (e.g. employee of a third-party warehousekeeper to which the goods were shipped, employee of a customer further down the chain to which the goods were shipped in the event of a chain sale,…). That person must state on the destination document the mention ‘in the name of the customer’, as well as his name and position and the name of the company that operates the establishment.
Source fisconetplus
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