{"id":22482,"date":"2018-12-20T15:03:56","date_gmt":"2018-12-20T14:03:56","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=22482"},"modified":"2020-06-03T14:17:43","modified_gmt":"2020-06-03T12:17:43","slug":"quick-fixes-4-4-harmonization-of-the-rules-of-proof-of-intra-community-transport","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/quick-fixes-4-4-harmonization-of-the-rules-of-proof-of-intra-community-transport\/","title":{"rendered":"Quick Fixes 4\/4 : Harmonization of the rules of proof of intra-community transport"},"content":{"rendered":"

Pending the recasting of the VAT rules with the introduction of the definitive system planned for 1 January 2022, the European Council approved a series of small measures to improve the current system, the “Quick Fixes”, which should enter into force as of 1 January 2020.<\/p>\n

The fourth measure concerns the harmonization of the rules of evidence for the carriage of goods for the benefit of the exemption applicable to intra-Community supplies.<\/p>\n

THE NEED FOR HARMONIZATION OF THE RULES OF PROOF OF INTRA-COMMUNITY TRANSPORT<\/h2>\n

Proof of intra-Community transport of goods is a basic condition of the exemption of intra-Community supplies.<\/p>\n

When the supplier is unable to provide satisfactory proof, the tax authorities of the Member States do not hesitate to think of the exemption and to tax the transactions.<\/p>\n

The fact that each Member State has its own requirements for proof of transport is a problem of obvious legal certainty for companies, which is why harmonization in this area has proved necessary.<\/p>\n

THE NEW RULES OF EVIDENCE WHEN THE SUPPLIER ORGANIZES INTRA-COMMUNITY TRANSPORT OF GOODS<\/h2>\n

When the supplier organizes the intra-Community transport of the goods, the latter must be able to provide 2 proofs:<\/p>\n