ECJ Confirms VAT Exemption for EU Goods Exported Outside Union After Intra-Community Supply

ECJ ruled on October 6 regarding VAT exemption for goods exported outside EU after intra-Community supply in Case C-602/24
Polish company supplied goods to Latvian business which then exported from Poland to Belarus, but Polish authorities denied VAT exemption
Court held that VAT exemption applies if goods were initially declared as intra-Community supply and actual export is supported by valid customs documentation
Supplier’s intent or knowledge of final destination is not required for exemption eligibility
Ruling establishes that export evidence takes precedence over originally declared intra-EU movement for VAT exemption purposes

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.