Intra-Community Trade What should the seller do when the transport is organised by his customer?

A business that sells goods and ships them to another European country makes an intra-Community supply of goods that is exempt from VAT in the country of departure of the transport, as long as it is in possession of all the documents justifying the reality of the transport, which includes, among others: contracts, purchase orders, invoices and payment documents. When the sale takes place under the EX Works incoterm and the customer is responsible for the transport, the VAT exemption becomes at risk and great care is required.