Opinion Statement on Evidence for Transport Organised by Customer Under VAT Directive Article 138

• CFE Tax Advisers Europe issued an Opinion Statement on evidence to support transport organized by the customer under Article 138 of the VAT Directive
• Article 138 of the Principal VAT Directive exempts the supply of goods dispatched or transported to a destination outside a respective territory but within the Community
• Proof of transport of goods and proof of on whose behalf the transport has been organized is required
• Lack of clear guidance on how vendors can establish entitlement to exempt the supply in cases of chain transactions
• Steps should be taken to provide clear and transparent rules and guidance for suppliers to secure legal certainty, avoid complicating intra-EU trade, and fight against VAT fraud
• Suggestions for defining “the transport on behalf” and providing a list of potential evidence in the Implementing Regulation
• CFE hopes their comments are helpful and is ready to assist the Commission in policy dialogue.

Source: taxadviserseurope.org

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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