ECJ Rules Alternative Evidence Sufficient for Intra-Community VAT Exemption Despite Formal Deficiencies

• The ECJ ruled that VAT exemption for intra-Community supplies cannot be refused solely due to missing or incomplete formal evidence if it is objectively established that the supply actually took place.
• Art. 45a CIR does not provide an exhaustive list of acceptable evidence; other forms of proof may be used if standard documents are missing.
• Tax authorities must consider all evidence submitted by the taxpayer to verify the existence of an intra-Community supply but are not required to collect evidence themselves.
• The decision reinforces that material requirements (actual movement of goods) take precedence over formal documentation requirements.
• In Germany, alternative evidence for intra-Community supplies has already been accepted, and the ruling aligns with existing practice.

Source: kmlz.de

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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