Comments on ECJ C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies

• The ECJ ruled that VAT exemption for intra-Community supplies cannot be denied solely due to missing specific documentation listed in Article 45a of Regulation No. 282/2011.
• Tax authorities must consider all available evidence to determine if goods were transported between EU Member States, not just the standard documentation.
• Article 45a does not provide an exhaustive list of acceptable evidence for proving intra-Community supply.
• Businesses can still qualify for VAT exemption with alternative evidence if standard documentation is incomplete.
• Substantive conditions for VAT exemption take precedence over formal evidentiary requirements.

Source: globalvatcompliance.com

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See also

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See also

ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes – VATupdate

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