½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /41 Romania /Record-keeping requirements (Romania) /Proof of export and intra-EU supplies (Romania) / Intra-EU supplies of goods (Romania)
Commentary

Intra-EU supplies of goods (Romania)


41 Romania

European regulations have priority in terms of justifying the VAT exemption for intra-EU supplies. According to Article 45a of Implementing Regulation (EU) No 282/2011, the following documentation must be made available in order to apply the VAT exemption for intra-EU supplies of goods:

  1. Ìý

    •ÌýÌýÌýÌý Where the transport is performed by the supplier or by a third party on behalf of the supplier:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý documents regarding the shipping or transport of the goods, eg a signed CMR, a bill of lading, an airfreight invoice or an invoice from the carrier

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:00