No zero rate for intra-Community supply without proof of transport

Burden of Proof: The Zeeland-West-Brabant District Court ruled that X failed to provide sufficient evidence to apply the zero VAT rate on intra-Community supplies, primarily due to a lack of transport documents proving delivery to another Member State.
Investigation Findings: Investigations revealed that BVBA, the Belgian company involved, had no transactions with X, and Y, who was supposedly acting on behalf of BVBA, was neither an employee nor had a mandate. BVBA eventually ceased operations due to asset issues.
Tax Levy Confirmation: The court upheld the tax inspector’s decision to apply the general VAT rate of 21% on the supplies, stating that X’s claims of potential fraud do not exempt him from the obligation to provide adequate proof of the transaction’s legitimacy.

Court Denies Zero VAT Rate for Intra-Community Supplies Due to Insufficient Evidence

The court case involves a dispute over the application of a zero VAT rate for intra-community supplies.
The taxpayer claims the zero VAT rate applies to their supplies to a Belgian company in 2020 and 2021.
The zero VAT rate applies if goods are transported to another EU state and taxed there, with conditions met.
The taxpayer must prove the conditions for the zero VAT rate are met.
The court finds the taxpayer failed to provide necessary transport documents and evidence of tax payment in Belgium.
Belgian authorities did not confirm tax payment by the recipient company.
The court rejects the taxpayer’s claim of being a fraud victim, stating they must still provide documentation.
The court upholds the tax assessments against the taxpayer.

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.