It is essential that transport documents, particularly export records, invoices, and accounting records, are properly maintained and retained. These documents form the backbone of the required proof.
In addition, the valid VAT identification number (UID) of the purchaser is a key element in demonstrating that the transaction qualifies as an intra-community supply.
The court also emphasized that unusual business practices—such as payment in cash for cross-border transactions—should be avoided, as they may raise doubts about the credibility of the business arrangement.
BFG ruling of 20.08.2024, RV/7103385/2022
