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Commentary

Proof of export and intra-EU supplies

13 Finland
13 Finland | Commentary

Proof of export and intra-EU supplies

13 Finland | 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 Finland. The following evidence will normally be sufficient:

ExportsOfficial customs declaration validated by the customs authority, or other commercial evidence.
Intra-EU supplies of goodsCommercial documentation such as transport documentation, purchase orders, payment evidence, consignment notes, and evidence that the customer received the goods in another EU member state.

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