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Commentary

Proof of export and intra-EU supplies

12 Estonia
12 Estonia | Commentary

Proof of export and intra-EU supplies

12 Estonia | 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. The supplier must have adequate evidence that the goods were removed from Estonia. The following evidence will normally be sufficient:

ExportsOfficial customs declaration stating that the goods have left the EU, proforma invoice and commercial evidence, such as contracts and customer orders, proof of payment, etc.
Intra-EU supplies of goodsCommercial documentation such as transport documentation, purchase orders, payment evidence, evidence that the customer received the goods in another EU member state.

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