A goods supplier established in Belgium sells and physically dispatches goods to a VAT-registered customer established in Portugal, with the goods transported by a carrier acting independently on the supplier's behalf. Since 1 January 2020, under Article 138 of the EU VAT Directive read together with Article 45a of Implementing Regulation (EU) No 282/2011 (inserted by the 2020 Quick Fixes), what must the Belgian supplier additionally hold to benefit from the rebuttable presumption that the goods left Belgium for another member state?
- A single signed delivery note from the Portuguese customer confirming receipt of the goods, which alone is always sufficient to trigger the presumption
- At least two mutually consistent pieces of evidence issued by two different, independent parties, drawn from transport documents such as a signed CMR note or bill of lading, and/or supporting documents such as an insurance policy for the transport or a bank confirmation of payment for it
- Nothing beyond the Portuguese customer's valid VAT identification number, since holding a valid number is the only condition anywhere in Article 138 for zero-rating the supply
- A commercial invoice showing a zero VAT rate, since the invoice itself is deemed to be transport evidence under Article 45a
Why B? And why not the others?
Correct answer: B. At least two mutually consistent pieces of evidence issued by two different, independent parties, drawn from transport documents such as a signed CMR note or bill of lading, and/or supporting documents such as an insurance policy for the transport or a bank confirmation of payment for it
Article 45a creates a rebuttable presumption that goods have been dispatched or transported to another member state where the supplier holds at least two non-contradictory pieces of evidence issued by two different parties that are independent of each other and of the supplier and customer, combining transport documents such as a signed CMR consignment note, bill of lading or airway bill with supporting documents such as an insurance policy covering the transport or bank records showing payment for it. The option relying on a single delivery note fails because the presumption requires at least two independent pieces of evidence, not one document from a single, interested party such as the customer itself. The option treating a valid VAT identification number as the only condition confuses two separate Quick Fixes requirements: a valid VAT number is indeed a substantive condition for the Article 138 exemption itself, but it is entirely distinct from the Article 45a evidentiary presumption about proof of transport, which has its own separate documentary conditions. The option treating the invoice as transport evidence is wrong because a sales invoice records the commercial transaction, not the physical movement of goods, and is not among the transport or supporting documents listed under Article 45a.
Source: Council Implementing Regulation (EU) 2018/1912, inserting Article 45a into Implementing Regulation (EU) No 282/2011, read with Article 138 of the EU VAT Directive (2006/112/EC); effective 1 January 2020