VAT should not be charged on exported goods or intra-EU supplies of goods provided certain conditions are satisfied. One of the conditions is that the supplier must have adequate evidence that the goods were removed from the Czech Republic.
For exports, the following evidence will normally be sufficient: a certified copy of the official customs export documentation, and commercial documentation such as transport documentation, proof of payment, bill of lading, invoice, etc proving that
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Web page updated on 17 Mar 2025 13:18