- The ECJ recently reviewed the requirements for VAT exemption for transport services in a case involving SC Cartrans Preda SRL, a logistics service provider in Romania.
- The plaintiff transported goods from the port of Rotterdam to Cluj-Napoca and did not charge VAT for the transport.
- Romanian VAT law requires specific documents to prove the conditions for VAT exemption, but the plaintiff only had some of the required documents.
- The Romanian tax administration refused the VAT exemption, leading to a legal dispute.
- The ECJ ruled that only two conditions need to be met for VAT exemption: the supply must be related to the importation of goods, and the value of the supply must be included in the taxable amount of import VAT.
- The ECJ emphasized the importance of appropriate evidence to demonstrate the conditions for VAT exemption.
- The judgment confirms that formal proof may not be decisive, and the VAT exemption should be granted if the substantive legal requirements are met.
- It is advisable to consider national legal requirements when providing evidence to avoid disputes with tax authorities.
- German law also requires proof of the inclusion of transport costs in the taxable amount for import VAT, but does not specify a specific form of proof.
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
