VAT exemption on intra-Community transfers of goods in force since 2020.

As you can see, firstly, in order to apply the exemption in a) of paragraph 1 of the article 14 of the RITIThis amendment definitively clarifies that it is mandatory for the purchaser to provide the Portuguese supplier with the respective TIN allocated by the Member State of destination of the goods, and that this TIN is valid in VIES.

Recapitulative Statement

With this change, the application of the exemption in Article 14(1)(a) of the RITI now depends on the supplier submitting the Recapitulative Statement, including in that statement the respective intra-Community transfers of goods to which that exemption applies.

Evidence of dispatch of goods

Article 45a has also been added to Council Implementing Regulation (EU) No 282/2011 of 15 March, which now determines, for the purposes of applying these exemptions, the supporting documents to be held by the supplier of the goods:

Situation 1. When the supplier (or a third party on his behalf) carries out the transport:

- The supplier needs to be in possession of two non-contradictory documents issued by independent entities, from the supplier and the buyer: 2 of "Type A" or 1 of "Type A" and 1 of "Type B".

Situation 2. When the purchaser (or a third party on his behalf) carries out the transport:

- The supplier needs to be in possession of two non-contradictory documents issued by independent entities, from the supplier and the buyer: 2 "Type A" documents or 1 "Type A" document and 1 "Type B" document;

And in addition:

- The "Type C" document, which the purchaser must deliver to the supplier by the tenth day of the month following the delivery of the goods.

Documents

The following types of documents are accepted as proof of transport or dispatch for the purposes of applying the aforementioned exemption from the TICB:

Type A

• Documents relating to the transport or dispatch of goods;

Type B

• An insurance policy;
• Bank documents;
• Official documents issued by a public organisation;
• A document of receipt confirming that the goods have been stored in that Member State;

Type C

Declaration issued by the purchaserThe goods shall be transported or dispatched by him or by a third party acting on behalf of the purchaser, stating the Member State of destination of the goods and the date of issue, the name and address of the purchaser, the quantity and nature of the goods, the date and place of arrival of the goods and, in the case of supplies by means of transport, the identification number of the means of transport, and the identity of the person accepting the goods on behalf of the purchaser.

As of 1st January 2020, it is compulsory for proof to be provided through two elements issued by independent supplier and purchaserIn addition, a declaration issued by the purchaser, where the purchaser is the one carrying out the transport, proving that the goods have been dispatched to the other Member State.

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