- ECJ ruled that VAT exemption for intra-Community supplies is only allowed if the identity of the recipient is known
- Case involved B2 Energy making deliveries of rapeseed oil to Poland in 2015
- Tax office found B2 Energy did not provide enough evidence to qualify for VAT exemption
- ECJ stated that failure to meet formal requirements can result in loss of VAT exemption
- Tax authorities must consider all information available to determine if goods were actually supplied to another Member State
Source: blogs.pwc.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.
