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Commentary

Proof of export and intra-EU supplies

10 Czech Republic
10 Czech Republic | Commentary

Proof of export and intra-EU supplies

10 Czech Republic | Commentary

Proof of export and intra-EU supplies

VAT should not be charged on exported goods or intra-EU supplies of goods provided certain conditions are satisfied. One of the conditions is that the supplier must have adequate evidence that the goods were removed from the Czech Republic.

For exports, the following evidence will normally be sufficient: a certified copy of the official customs export documentation, and commercial documentation such as transport documentation, proof of payment, bill of lading, invoice, etc proving that the goods were exported.

According to Article 45a of Implementing Regulation (EU) No 282/2011, the following documentation must be made available in

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