France – Intra-Community supply exempt from VAT and proof of transport
An intra-community supply refers to the delivery of goods dispatched or transported by the seller, the buyer, or on their behalf, to another member state of the European Union, destined for a taxable person or a non-taxable legal entity acting as such. For intra-community supplies and equivalent supplies to be exempt from French VAT, four conditions must be cumulatively met. The European rebuttable presumptions established two presumptions: the first when the transport is arranged by the seller, and the second when it is arranged by the buyer. To benefit from these presumptions, the seller must possess evidence from the two lists and, in certain cases, have a statement from the buyer.
Source: vat-solutions.com
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.
