1. Introduction
The condition for VAT exemption for intra-Community supplies is that the goods arrive in another EU Member State. This must always be supported by proofs. In practice, however, providing proofs is often difficult. For instance, confirmation of goods arrival may not be formally acknowledged by the customer, freight documents may not have been archived, and electronic processes, in general, have limitations. Furthermore, EU Member States have different expectations about how proof should be provided. To create uniformity and legal certainty in this area, Art. 45a of the EU Council Implementation Regulation 282/2011 (further in text CIR) was introduced in 2019 as part of the VAT Quick Fixes reform. The standard was intended to establish uniform documentation requirements which would be applicable in all EU Member States. However, in practice, it is complex and difficult to comply with. It requires at least two pieces of non-contradictory evidence from two different parties, which must also be independent of each other, and of the supplier and the customer. The ECJ has now dealt with this issue for the first time in its ruling of 13 November 2025 (FLO VENEER, C-639/24).
2. Background information
The case in question concerned an intra-Community supply of goods from Croatia to Slovenia. The goods were physically transported to Slovenia, a fact which was not disputed by the Croatian tax authorities. However, the evidence required under Art. 45a CIR was incomplete. The tax authority therefore refused to grant the VAT exemption. The Zagreb Administrative Court then referred the question to the ECJ as to whether the evidence proscribed under Art. 45a CIR are obligatory or whether other evidence may also be sufficient and are the tax authorities obliged to take them into account.
3. Court ruling
The ECJ first reiterates that the VAT exemption may not be refused solely on the grounds of missing or incomplete evidence if it is objectively established that the supply took place. The material requirements are decisive, while the formal requirements are secondary. This also applies to requirements of the Art. 45a CIR.
Furthermore, Art. 45a CIR does not contain an exhaustive list. The provision only mentions evidence for which there is a (rebuttable) presumption that an intra-Community supply has taken place. If individual documents mentioned therein are missing, other evidence may be used.
Furthermore, the ECJ stipulates that the tax authorities have a duty to verify. They must consider of all evidence in their possession to verify whether these documents can substantiate the existence of an actual intra-Community supply. The tax authorities are not required to obtain evidence themselves. However, they are obliged to assess all evidence submitted by the taxable person.
4. Practice
This ruling is significant for companies that perform intra-Community supplies from other EU Member States. Countries that have previously adhered strictly to Art. 45a CIR must now adapt their practices. Taxable persons can argue that the VAT exemption should not be denied solely based on formal deficiencies. If individual pieces of evidence specified in Art. 45a CIR are missing, this should not automatically result in denying VAT exemption. The tax authorities must make an overall assessment, considering all the circumstances and all available documents.
Nevertheless, the recommendation remains to set up clear processes for providing evidence and to apply them consistently. In doing so, the requirements of Art. 45a CIR or other national regulations should be followed, to the extent possible. Otherwise, uncertainties and, in some cases, disputes will remain. After all, the tax authorities must examine the evidence submitted. However, there is no guarantee that the (alternative or incomplete) evidence will be accepted. Art. 45a CIR therefore remains relevant, but not exclusive.
Please keep in mind the fact that legislation tends to change frequently. This article is therefore necessarily based on our understanding and correct interpretation of the law and practice at the time of issuing this article. This article will not be updated due to changes in legislation that occur after this article is issued.