On 1 January 2020 it will come into force the amendment of Council Implementing Regulation No. 282/2011 on the basis of which among others there will be added new article 45a. The new regulation will contain a list of documents that will be accepted as evidence of intra-Community supplies of goods. The documents will be divided into two groups:
- transport documents, such as a signed CMR document or note, a bill of lading, an airfreight invoice or an invoice from the carrier of the goods;
- other documents:
- an insurance policy with regard to the dispatch or transport of the goods,
- bank documents proving payment for the dispatch or transport of the goods;
- official documents issued by a public authority, such as a notary, confirming the arrival of the goods in the Member State of destination;
- a receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State.
Pursuant to the new regulation it shall be presumed that goods have been moved between the EU Member States, if the supplier has either:
- at least two items of non-contradictory evidence from group A which were issued by two different parties that are independent of each other, of the vendor and of the acquirer, or
- any single item from group A together with any single item of non-contradictory evidence from group B confirming the dispatch or transport which were issued by two different parties that are independent of each other, of the vendor and of the acquirer.
Additionally, if the transport is organised by the acquirer, the seller must have also a written statement from the acquirer, stating that the goods have been dispatched or transported by the acquirer, or by a third party on behalf of the acquirer, and identifying the Member State of destination of the goods.
The above regulations will come into force on 1 January 2020 in all EU Member States without the necessity to implement them into the national legislations. In result we recommend verification whether the methods used by the taxpayers to document intra-Community supplies of goods will fulfil the conditions from the above regulation.
The full text of amendment of Council Implementing Regulation No. 282/2011 is available at this link.
