Complexities of Proving Intra-Community Delivery on Import: BFH Decision

• Proof of an intra-community delivery is a complex undertaking
• The 42-inch procedure is used when goods are imported into the EU before being delivered
• The use of procedure code 42 generally exempts from import VAT
• The idea is to avoid taxing the goods with VAT in the country of customs clearance if they are immediately leaving for an intra-community delivery
• The recent BFH decision complicates the process in these cases.

Source: datenbank.nwb.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.

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