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The expert's eye

In the end, the seller has two possible options. Either he manages, after much effort and with a lot of luck, to gather the new documentation required by the European regulation in terms of proof. In this case, the conditions for VAT exemption will be presumed to be met and the tax authorities will not be able to demand the production of additional documents. Or the seller remains unable to produce the new documents and the status quo applies. In this case, he will still have to prove the reality of the transport of the goods out of his country by other means as is currently the case, with the legal uncertainty that this situation entails.