Points of Attention
Companies have the possibility today to provide a destination document instead of a transport document. It is an actual simplification which will greatly facilitate the life of companies.
But watch out for the backlash. The seller must obviously do everything reasonable within his power to have the certainty not to be involved in a tax fraud, with regards to the intra-Community supplies he has performed and which are listed in the destination document. Moreover, the Tax Authorities have the right to demand other documents than those relating to the transport in order to verify if the transaction is genuine and if the returns are consistent with the data collected on the destination document. Therefore, so as to justify the right to apply a VAT exemption to intra-Community supplies, providing the said destination document does not exempt the seller from the obligation to release other information than those relative to the transport (contracts, purchases orders, payment proofs, invoices from transport companies, etc.).