Exemption from VAT on intra-Community transfers of goods in force since 2020.
As can be seen, firstly, in order to apply the exemption from a) of no. 1 of article 14 of the RITI, this amendment definitively clarifies that it is mandatory for the purchaser to provide the supplier Portuguese with the respective NIF allocated by the Member State of destination of the goods, and that that NIF is valid in VIES.
It was also added to Regulamento de Execução (UE) n.º 282/2011 do Conselho, de 15 de março, o artigo 45.º-A, for the purposes of applying the abovementioned exemptions, the supporting documents to be held by the supplier of the goods:
- Situation 1. When the supplier (or third party on his behalf) carries out the transport::
- The supplier needs to have in its possession two non-contradictory elements, issued by independent entities, of the supplier itself and of the purchaser: 2 of "Type A" or 1 of "Type A" and 1 of "Type B"..
- Situation 2. When it is the acquirer (or third party on his behalf) who carries out the transport:
- The supplier needs to have in its possession two non-contradictory elements, issued by independent entities, of the supplier and the purchaser: 2 of "Type A" or 1 of "Type A" and 1 of "Type B".;
- And additionally:
- TheType C", which the purchaser must deliver to the supplier by the tenth day of the month following that of delivery of the goods.
For the purposes of applying that exemption from the TICB, the following types of documents shall be accepted as proof of transport or dispatch:
- documents relating to the transport or dispatch of the goods;
- An insurance policy;
- Bank documents;
- Official documents issued by a public entity;
- a receipt document confirming the storage of the goods in that Member State;
Declaration issued by the purchaserindicating that the goods have been transported or dispatched by him, or by a third party acting on behalf of the purchaser, stating the Member State of destination of the goods and the date of issue, the name and address of the purchaser, the quantity and nature of the goods, the date and place of arrival of the goods and, in the case of supplies of means of transport, the identification number of the means of transport and the identification of the person accepting the goods on behalf of the purchaser.
From 1 January 2020, it is mandatory that the proof be made by means of two elements issued by independent entities, the supplier and the purchaser, proving the dispatch of the goods to the other Member State and, in addition, a declaration issued by the purchaser, when the latter carries out the transport.