Comments on ECJ C-676/22: VAT exemption for IC supplies of goods: proof of supply to the recipient

• On 29 February 2024, the European Court of Justice ruled in the case B2 Energy (C-676/22).
• The case involved a Czech company transporting rapeseed oil to another EU member state without providing clear proof of the recipient.
• The Czech tax authorities denied VAT exemption, but the ECJ stated that if the buyer’s identity is not certain, the exemption conditions can still be met if the buyer is a VAT taxable person.
• However, the outcome could have been different after the introduction of the VAT quick fixes on 1st January 2020, which added additional conditions for the buyer.

Source EY

See also

• C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person

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