We remind all customers who export goods to other EU countries that the Revenue Agency has consistently stated that the main document to provide proof of actual export is the CMR (International Carnet), duly signed.
In the absence of the CMR, the Revenue Agency, on various occasions and, in particular, with Circular No. 12/E of 2020, has stated that the seller, in order to prove the transfer of the goods to another Member State in order to benefit from the VAT exemption on the sale, may provide other documentation (subject, however, to the discretionary assessment by the departments), which clearly and consistently attests the transport of the goods outside the Italian territory.
It should be remembered that EU Regulation 1912/2018 provides for a reversal of the burden of proof in favor of the taxpayer, in the presence of a series of documents listed in the same Regulation, among which are:
- a declaration by the transferee;
- the transport document signed by the transferee himself;
- other documents that, taken together, contain the same information as contained in the CMR, as well as the signatures of the parties involved in the export (the seller, the transferee and, if applicable, the carrier).
These documents must be kept together with:
- sales invoices;
- payment receipts;
- documentation relating to the contractual commitments undertaken;
- INTRASTAT lists.
In the presence of this alternative documentation other than the CMR, the Financial Administration may, on a case-by-case basis and with a certain degree of discretion, assess their suitability in order to prove the actual exit of the goods from the Italian territory.
Despite all that, In order to prevent any possible problem, we therefore recommend that you always prepare the CMR and that you attach bank details to the intra-EU export invoices and the CMR, from which the actual payment of the invoice can be deduced..
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.