The transport document (CMR) constitutes an irrefutable proof that the goods have been dispatched outside Belgium. However, VAT disputes frequently arise in case of VAT audit when the provider has an incomplete transport document (CMR) (e.g. missing signature of the client) or when the client ensures himself transportation of the goods (EX-Works sale) and he does not send a copy of the CMR to the provider.
Source: vatdesk.eu
