{"id":4046,"date":"2019-11-30T16:36:30","date_gmt":"2019-11-30T15:36:30","guid":{"rendered":"https:\/\/dvs-europe.eu\/2019\/11\/30\/proof-of-intra-community-supply-from-01-01-2020\/"},"modified":"2019-11-30T16:36:30","modified_gmt":"2019-11-30T15:36:30","slug":"proof-of-intra-community-supply-from-01-01-2020","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2019\/11\/30\/proof-of-intra-community-supply-from-01-01-2020\/","title":{"rendered":"Proof of intra-community supply from 01.01.2020"},"content":{"rendered":"<p>The new <strong><a href=\"https:\/\/portale.ecevolution.it\/loginServlet?encParam=DF07DDF7BC565E337E203BA6A342BF020E1332737C248E7501A697D2370CE2075A2D6D7023B7C4693DB90C8253237F7CB224C90EB32E63ADF5F1BECB3394169F4FD9DF61F35B452C05C50287BA750847576FE43A8CC6769A1467BA52C9D90BDC63B3289CD2AD43D87BDFE44D95C8ED8EBE2B934EBE90ED7D7C95BC95F3F48010CCA53739EF538343\" target=\"_blank\" rel=\"noopener\">EU Implementing Regulation 2018\/1912<\/a><\/strong>, which will apply as of <strong>01.01.2020<\/strong> in all member states, has introduced<strong><a href=\"https:\/\/portale.ecevolution.it\/loginServlet?encParam=DF07DDF7BC565E33DF651D60281F5BEBE73869AE9328F7044E63003363F778DCB50C9FE2CEDE8D86DBE69207C3DF1ABAA81B754AEEBC149A6A1201DE41788025E78834004E1092F7448DE373E9F26F4435C7E1911F5ECCA7CDB1931057C507E0057282A4CDCB9CDFEC882B8A9B25C2ABB942FDB7174101D4603838CDE8030F0F7B2679766B719EBEAE89904447861DBF\" target=\"_blank\" rel=\"noopener\">Article 45-bis<\/a> <\/strong>into <strong>EU Regulation 282\/2011<\/strong><strong>, <\/strong>concerning precisely the <strong>exemption regime related to intra-Community transactions<\/strong>.<\/p>\n<p>New <strong>Article 45-bis<\/strong> establishes, for the purpose of applying the &#8220;<strong><em>exemption<\/em><\/strong>&#8221; from the tax for intra-Community supplies, what must be <strong>the evidence<\/strong> by which it may be presumed that <strong>the goods are transported or dispatched from the Territory of a Member State to a destination outside its territory but in the Community<\/strong>, distinguishing the case in which the transport is carried out <strong>directly by the supplier<\/strong> or by a third party on his behalf from the case in which <strong>the transport is carried out by the purchaser<\/strong> (or by a third party on his behalf).<\/p>\n<p>Specifically, in paragraph 3 of Article 45-bis, <strong>two distinct groups of evidence<\/strong> are provided, which are accepted as evidence of shipment or transportation.<\/p>\n<p><strong><em>Evidence under (a):<\/em><\/strong><\/p>\n<ul>\n<li>document or a <strong>CMR letter bearing the signature <\/strong>(this is considered to refer to the signature of the carrier who took charge of the goods);<\/li>\n<li><strong>bill of lading<\/strong>;<\/li>\n<li><strong> air freight<\/strong><strong>bill<\/strong>;<\/li>\n<li><strong>Invoice <\/strong>issued<strong> by the freight forwarder.<\/strong><\/li>\n<\/ul>\n<p><strong><em><span style=\"text-decoration: underline;\">Evidence under (b):<\/span><\/em><\/strong><\/p>\n<ul>\n<li><strong>Insurance policy<\/strong> related to the shipment or transportation of goods or <strong>bank documents<\/strong> evidencing payment for the shipment or transportation of goods;<\/li>\n<li><strong>official documents<\/strong> issued by a <strong>public authority,<\/strong> such as a notary public, confirming the arrival of the goods in the member state of destination;<\/li>\n<li><strong>Receipt issued by a depository<\/strong> in the member state of destination confirming the deposit of the goods in that member state.<\/li>\n<\/ul>\n<p>As anticipated, Article 43a of the Regulations stipulates that different evidence must be provided depending on who is transporting, namely:<\/p>\n<ul>\n<li>goods are shipped or transported by <strong>seller or a third party on his behalf<\/strong>;<\/li>\n<li>the goods are shipped or transported by the<strong>buyer or a third party on the buyer&#8217;s behalf<\/strong>.<\/li>\n<\/ul>\n<p>Specifically, where the goods have been transported by the <strong>seller or a third party on his behalf<\/strong>, in order to prove the actual physical transfer of the goods the <strong>transferor<\/strong> must be in possession:<\/p>\n<ul>\n<li>Of <strong>at least two pieces of evidence in group (a)<\/strong> issued by two different parties independent of each other, <em>or alternatively<\/em>;<\/li>\n<li>of <strong>any of the<\/strong> pieces of <strong>evidence<\/strong> in <strong>Group (a)<\/strong> in combination with <strong>any of the individual pieces of evidence in Group (b)<\/strong> confirming shipment or transportation, issued by two different parties independent of each other.<\/li>\n<\/ul>\n<p>In cases where the goods have been transported or shipped <strong>by the buyer or a third party on his or her behalf<\/strong>, it is first necessary for <strong>a statement<\/strong> to be issued by the transferee <strong>certifying that the goods have arrived in the country of destination<\/strong>.<\/p>\n<p>This <strong>statement<\/strong> should state:<\/p>\n<ul>\n<li>the <strong>release date<\/strong>;<\/li>\n<li>The <strong>name and address of the purchaser<\/strong>;<\/li>\n<li>The <strong>quantity and nature of the goods<\/strong>;<\/li>\n<li>The <strong>date and place of arrival<\/strong>;<\/li>\n<li>In the case of <strong>transfer of means of transport<\/strong>, the <strong>identification<\/strong> number of <strong>the means of transport<\/strong>;<\/li>\n<li><strong>The identification of the person accepting the goods on behalf of the buyer<\/strong>.<\/li>\n<\/ul>\n<p>This declaration, which must be provided to the seller by the <strong>tenth day of the month following the transfer,<\/strong> is a <strong>necessary but not yet sufficient piece of evidence<\/strong>, as the seller will need to be possession of, in addition to the described declaration:<\/p>\n<ul>\n<li>Of at least <strong>two of the items of evidence in group (a)<\/strong>, issued by two different parties independent of each other <em>or<\/em>;<\/li>\n<li>of <strong>any<\/strong> of <strong>the individual<\/strong> <strong>items<\/strong> in <strong>group (a)<\/strong> in combination with <strong>any of the individual items of evidence in group (b)<\/strong> confirming shipment or transportation, issued by two parties independent of each other.<\/li>\n<\/ul>\n<p>It seems clear that it is not possible to produce the evidence prescribed by the Regulation in cases where the transport is carried out <strong>directly by the transferor<\/strong> or the <strong>transferee with their own means<\/strong>, or how it may be very difficult to obtain such documents in cases where the transport is carried out by a carrier commissioned by the transferee. Therefore, official clarifications on the scope of the new features introduced by the EU Regulation are awaited, especially in cases where <strong>this Regulation is in fact not applicable<\/strong>. <\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The new EU Implementing Regulation 2018\/1912, which will apply as of 01.01.2020 in all member states, introduced Article 45-bis into EU Regulation 282\/2011, which precisely concerns the exemption regime related to intra-Community transactions.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4046","post","type-post","status-publish","format-standard","hentry","category-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Proof of intra-community supply 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