In a new ruling, the Italian tax authorities have ruled on the proofs of transport necessary to justify the VAT exemption applicable to intra-Community deliveries when the goods are transported by the acquirer by his own means. Firstly, the tax authorities considered that when the acquirer transports the goods by its own means, it is not possible to benefit from the presumption established by the new article 45a of the Implementing Regulations 282/2011 introduced by the Quick Fixes. However, the seller retains the possibility to demonstrate, with other objective evidence that the transport actually took place. Secondly, the tax authorities considered that the combination in the following documents does not constitute sufficient objective evidence:
- the acquirer’s declaration stating that he is subject to VAT in the country of destination and that he is able to transport the goods concerned to that Member State;
- the proof of payment;
- and the EC Sales List declaration.
Manage your proofs of transport in Italy with ASD Kyanite.
Source: Agenzia delle Entrate (PDF in Italian)
