{"id":3264,"date":"2020-02-11T00:00:00","date_gmt":"2020-02-11T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/new-evidences-while-transporting-goods-to-other-eu-countries-1\/"},"modified":"2020-02-11T00:00:00","modified_gmt":"2020-02-11T00:00:00","slug":"new-evidences-while-transporting-goods-to-other-eu-countries-1","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/news\/new-evidences-while-transporting-goods-to-other-eu-countries-1\/","title":{"rendered":"New evidences while transporting goods to other EU countries"},"content":{"rendered":"<div>\n<p>We would like to inform you that from January 1, 2020 the Council Implementing Regulation 2018\/1912 amends the provisions of Regulation 282\/2011 regarding the evidence for the movement of goods to other EU countries. <\/p>\n<p><\/p>\n<p>Amendments to the legislation emphasize that <b>the buyer of goods must be registered as a VAT payer in another Member State<\/b> in order to apply the 0% VAT rate to goods delivered to other EU countries. There has been a divergent practice in different EU countries whether a VAT code is mandatory but now this provision is in the VAT Directive. Other mandatory conditions are that the goods must be moved outside the Member State and that the sale of the goods must be included in the report on supplies of goods and\/or services to other Member States (VIES). <\/p>\n<p>The legislation specifies what evidence should be collected for the movement of goods to another EU Member State.<\/p>\n<p>\u00a0<\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p><span>I group<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"214\">\n<p><span>II group<\/span><\/p>\n<\/td>\n<td valign=\"top\" width=\"214\">\n<p><span>III group<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"214\">\n<p>Documents directly related to the movement of goods:<\/p>\n<p>o \u00a0  CMR;<\/p>\n<p>o \u00a0  bill of lading;<\/p>\n<p>o \u00a0  air waybill;<\/p>\n<p>o \u00a0  railway bill of lading;<\/p>\n<p>o \u00a0  the VAT invoice of the carrier, freight forwarder  for the transport services.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<\/td>\n<td valign=\"top\" width=\"214\">\n<p>Documents indirectly related to the movement of goods:<\/p>\n<p>o \u00a0  insurance policy related to the transport of goods;<\/p>\n<p>o \u00a0  bank documents proving that the goods have been paid  for;<\/p>\n<p>o \u00a0  official documents issued by a public authority;<\/p>\n<p>o \u00a0  a receipt from the warehouse keeper confirming the  storage of the goods in that EU country.<\/p>\n<\/td>\n<td valign=\"top\" width=\"214\">\n<p>Confirmation by the buyer that the goods have been shipped by the  buyer in its own name or by a third party on its behalf and it must contain  this information:<\/p>\n<p>o \u00a0  EU country of destination of the goods;<\/p>\n<p>o \u00a0  the date of issue of the buyer\u2018s confirmation;<\/p>\n<p>o \u00a0  kind and quantity of goods;<\/p>\n<p>o \u00a0  the name and address of the buyer;<\/p>\n<p>o \u00a0  the date and time of the arrival of the goods;<\/p>\n<p>o \u00a0  the identity of the person accepting the goods on  behalf of the buyer;<\/p>\n<p>o \u00a0  if the vehicle ir used, the vehicle\u2018s identification  numer.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<p>The goods shall be deemed to have been transported to another EU Member State where the supplier has the following documents:<\/p>\n<p>1. \u00a0 \u00a0  The goods are transported by the supplier or on its behalf by a third party<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  <b>one evidence from I group + one evidence from II group;<\/b><\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  <b>two evidences from I group.<\/b><\/p>\n<p>2. \u00a0 \u00a0  The goods are transported by the buyer or on its behalf by a third party<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  <b>one evidence from I group + one evidence from II group + III group\u2018s evidence<\/b><\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0  <b>two evidences from I group + III group\u2018s evidence<\/b><\/p>\n<p>\u00a0<\/p>\n<p>We would like to note that the buyer\u2018s confirmation (III group document) must be submitted by the 10th day of the month following the shipment. <\/p>\n<p><\/p>\n<p>Furthermore, the evidences must not be contradictory and must be issued by 2 different parties, independent of the seller, the buyer and each other.<\/p>\n<p>It is important to note that the Companies may collect supporting evidence according to the requirements of the new regulation, leaves room for justification for applying the 0% VAT rate using the old way.<\/p>\n<p>However, previously applicable requirements are not abolished, i.e. the Company may still collect the same documents as previously. However, the previously applicable requirements were not so particular, therefore, there were cases when the Tax Administrator challenged the documents collected or required to submit a lot of additional information.<\/p>\n<p>Please be reminded that Leinonen Tax Team can provide comprehensive tax advice, review various documents and comment on potential risks.<\/p>\n<p>The information above is prepared by the Leinonen Tax Team<\/p>\n<p>.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>We would like to inform you that from January 1, 2020 the Council Implementing Regulation 2018\/1912 amends the provisions of Regulation 282\/2011 regarding the evidence for the movement of goods to other EU countries. Amendments to the legislation emphasize that the buyer of goods must be registered as a VAT payer in another Member State [&hellip;]<\/p>\n","protected":false},"author":30,"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":[115],"class_list":["post-3264","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New evidences while transporting goods to other EU countries &#8211; Leinonen Lithuania<\/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\/ltu\/news\/new-evidences-while-transporting-goods-to-other-eu-countries-1\/\" \/>\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 &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"We would like to inform you that from January 1, 2020 the Council Implementing Regulation 2018\/1912 amends the provisions of Regulation 282\/2011 regarding the evidence for the movement of goods to other EU countries. 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