{"id":6388,"date":"2020-03-26T00:00:00","date_gmt":"2020-03-26T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/new-evidences-while-transporting-goods-to-other-eu-countries\/"},"modified":"2020-03-26T00:00:00","modified_gmt":"2020-03-26T00:00:00","slug":"new-evidences-while-transporting-goods-to-other-eu-countries","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/news\/new-evidences-while-transporting-goods-to-other-eu-countries\/","title":{"rendered":"New evidences while transporting goods to other EU countries"},"content":{"rendered":"
\n
We would like to inform you that from January 1, 2020 the Council\u00a0Implementing Regulation 2018\/1912 amends the provisions of Regulation\u00a0282\/2011 regarding the evidence for the movement of goods to other EU\u00a0countries.<\/p>\n

Amendments to the legislation emphasize that the buyer of goods must be\u00a0registered as a VAT payer in another Member State<\/b> in order to apply the\u00a00% VAT rate to goods delivered to other EU countries. There has been a\u00a0divergent practice in different EU countries whether a VAT code is mandatory\u00a0but now this provision is in the VAT Directive. Other mandatory conditions are\u00a0that the goods must be moved outside the Member State and that the sale of\u00a0the goods must be included in the report on supplies of goods and\/or services\u00a0to other Member States (VIES).<\/p>\n

The legislation specifies what evidence should be collected for the movement\u00a0of goods to another EU Member State.<\/p><\/div>\n

<\/p>\n\n\n\n\n
I group<\/span><\/b><\/td>\nII group<\/span><\/b><\/td>\nIII group<\/span><\/b><\/td>\n<\/tr>\n
\n
Documents directly\u00a0related to
the\u00a0movement of goods:<\/p>\n

o \u00a0 CMR;
o \u00a0 bill of lading;
o \u00a0 air waybill;
o \u00a0 railway bill of lading;
o \u00a0 the VAT invoice of\u00a0the carrier, freight\u00a0forwarder for the\u00a0
transport services.<\/div>\n<\/td>\n

\n
Documents indirectly\u00a0related to the\u00a0movement of goods:<\/p>\n

o \u00a0 insurance policy\u00a0related to
the transport\u00a0of goods;
o \u00a0 bank documents\u00a0proving that the goods\u00a0have been paid for;
o \u00a0 official documents\u00a0issued by
a public\u00a0authority;
o \u00a0 a receipt from the\u00a0warehouse keeper\u00a0confirming the storage\u00a0of the goods in that EU\u00a0country.<\/div>\n<\/td>\n

\n
Confirmation by the\u00a0buyer that the goods\u00a0have been shipped by
the buyer in its own\u00a0name or by a third party\u00a0on its behalf and it
must contain this\u00a0information:
o \u00a0 EU country of\u00a0destination of the\u00a0goods;
o \u00a0 the date of issue of\u00a0the buyer\u2018s\u00a0confirmation;
o \u00a0 kind and quantity of\u00a0goods;
o \u00a0 the name and\u00a0address of the buyer;
o \u00a0 the date and time of\u00a0the arrival of the goods;
o \u00a0 the identity of the\u00a0person accepting the\u00a0goods on behalf of the\u00a0buyer;
o \u00a0 if the vehicle ir used,\u00a0the vehicle\u2018s\u00a0identification number.<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
The goods shall be deemed to have been transported to another EU Member\u00a0State where the supplier has the following documents:<\/p>\n

1. \u00a0 \u00a0 The goods are transported by the supplier or on its behalf by a third
party<\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 one evidence from I group + one evidence from II group;
\u00b7 \u00a0 \u00a0 \u00a0 two evidences from I group.<\/b><\/p>\n

2. \u00a0 \u00a0 The goods are transported by the buyer or on its behalf by a third party<\/p>\n

\u00b7 \u00a0 \u00a0 \u00a0 one evidence from I group + one evidence from II group + III group\u2018s\u00a0evidence
\u00b7 \u00a0 \u00a0 \u00a0 two evidences from I group + III group\u2018s evidence<\/b><\/p>\n

We would like to note that the buyer\u2018s confirmation (III group document) must\u00a0be submitted by the 10th day of the month following the shipment.<\/p>\n

Furthermore, the evidences must not be contradictory and must be issued by\u00a02 different parties, independent of the seller, the buyer and each other.<\/b><\/p>\n

It is important to note that the inability to collect supporting evidence\u00a0according to the requirements of the new regulation, leaves room for\u00a0justification for applying the 0% VAT rate using the old way.<\/p>\n

However, previously applicable requirements are not abolished, i.e. the\u00a0Company may still collect the same documents as previously. However, the\u00a0previously applicable requirements were not so particular, therefore, there\u00a0were cases when the Tax Administrator challenged the documents collected\u00a0or required to submit a lot of additional information.<\/p><\/div>\n

Please be reminded that Leinonen Tax Team can provide comprehensive tax\u00a0advice, review various documents and comment on potential risks.<\/p>\n

The information above is prepared by the Leinonen Lithuania Tax Team<\/p><\/div>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

We would like to inform you that from January 1, 2020 the Council\u00a0Implementing Regulation 2018\/1912 amends the provisions of Regulation\u00a0282\/2011 regarding the evidence for the movement of goods to other EU\u00a0countries. Amendments to the legislation emphasize that the buyer of goods must be\u00a0registered as a VAT payer in another Member State in order to apply […]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6388","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nNew evidences while transporting goods to other EU countries – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/news\/new-evidences-while-transporting-goods-to-other-eu-countries\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New evidences while transporting goods to other EU countries – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"We would like to inform you that from January 1, 2020 the Council\u00a0Implementing Regulation 2018\/1912 amends the provisions of Regulation\u00a0282\/2011 regarding the evidence for the movement of goods to other EU\u00a0countries. 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