The Italian Supreme Court ruled that the “manifesto di carico”, endorsed by the customs office of exit, can be used as valid proof of export sale for VAT exemption on “indirect” export sales. In a specific case, the court stated that the document certifying the loading of goods on board the carrier’s ship can be used as proof of the goods leaving the EU territory. It also emphasized the need for certain and incontrovertible means of proof, such as certifications from public authorities of a foreign state, to prove the destination of goods outside the EU for VAT exemption.
Source PwC
