REGULATION (EU) 1912/18
INTRODUCTION
Starting from 1st January 2020 Regulation EU 1912/18 comes into force, which has determined the documents necessary for the evidence of intra-community supply documenting that the goods have been sent or transported from the territory of a member State to another member State.
EVIDENCE OF INTRA-COMMUNITY SUPPLIES
RULES PREVIOUSLY IN FORCE
Until now, for community supplies, the proof of the non-taxability for the supplier was not determined by law, nor was it univocal for all the EU States. Regarding Italy, reference was made to resolutions no. 345/07 and no. 477/08 that basically determined the transport document CMR as the primary proof, regarding all shipments by land and AWB-B/L for air and sea transport. This evidence has to be monitored and requested from the customers in the event of EXW supplies, that is Ex-works; however, when the transport is the responsibility of the company, the evidence must be requested from the assigned shipper.
CHANGES
The EU Regulation quoted has intervened providing a list of documents that will be considered valid for evidence of intra-community supply. In particular, the regulation identifies two situations:
1) the seller certifies that the goods have be shipped or transported by it or by a third party on its behalf and possesses at least two items of non-contradictory evidence of the shipment or of the transport, including:
– the transport document or the signed CMR document;
– the bill of lading;
– the airfreight invoice;
– the invoice issued by the carrier of the goods;
issued by two different parties that are independent of each other, or is in possession one of the above-mentioned items of evidence in combination with any single item of evidence issued by two different independent parties, that is:
– the insurance policy with regard to the dispatch or transport of the goods, or bank documents proving payment for the dispatch or transport of the goods;
– official documents issued by a public authority, such as a notary, confirming the arrival of the goods in the Member State of destination;
– a receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State.
2) the vendor is in possession of:
– a written statement from the acquirer, stating that the goods have been dispatched or transported and identifying the Member State of destination of the goods. This written statement shall state:
- Date of issue;
- Name of the acquirer;
- Address of the acquirer;
- Quantity and nature of the goods;
- Date and place of arrival of the goods;
- Identification of the individual accepting the goods on behalf of the acquirer.
in the case of the supply of means of transport, the identification number of the means of transport must also be reported.
- At least two items of non-contradictory evidence such as:
- a signed CMR document or note;
- a bill of lading;
- an airfreight invoice;
- an invoice issued by the carrier of the goods.
issued by two different parties that are independent of each other, or:
– the insurance policy with regard to the dispatch or transport of the goods, or bank documents proving payment for the dispatch or transport of the goods;
– official documents issued by a public authority, such as a notary, confirming the arrival of the goods in the Member State of destination;
– a receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State.
The acquirer shall furnish the vendor with the written statement indicated above by the tenth day of the month following the supply.
If there should be any changes and/or updates before this law comes into force, we will inform you of them.
LA NAIA DI ORONZO & PARTNERS remain at your disposal for any further or more thorough information regarding the matters described above.
Dott.ssa Monica DI Oronzo
contact: mdioronzo@ldp-ita.com