Evidence for the purposes of VAT exemption on intra-EU transfers

In today's podcast, we will discuss the evidence required to benefit from VAT exemption on intra-Community transfers, in light of the European Court of Justice ruling of November 13. This ruling emphasized a substantive approach, reiterating that non-taxability cannot be questioned when “the substantive conditions for an intra-Community supply are met,” even if the supplier is unable to provide the evidence required by Article 45-bis of EU Regulation 282/2011.