Livrarea intracomunitară a mărfurilor. Documente justificative pentru scutirea de TVA în 2020

In this situation, the transport is the responsibility of the buyer, performed by transport companies, independent of both the Romanian company and the Austrian buyer (respectively invoice valid VAT code Austria, C.M.R., reporting operations in the VIES system). Are there other documents required?

Our tax consultants indicate that intra-Community supplies of goods to a taxable person or to a non-taxable legal person acting as such in a Member State other than the one in which the dispatch or transport of the goods begins, which provides the supplier with a valid VAT code assigned by the tax authorities of another Member State, according to the provisions of art. 294 para. (2) lit. a) of the Fiscal Code, are exempt from VAT. for VAT purposes,

The exemption provided does NOT apply if the supplier has not complied with the obligation provided in art. 325 para. (1) to submit a recapitulative statement or the recapitulative statement submitted by him does not contain the correct information regarding this delivery, as requested pursuant to art. 325 para. (3), unless the supplier can duly justify the deficiency in a manner considered satisfactory by the competent tax authorities.

For the delivery of goods, the tax exemption is justified with the documents provided in the Instructions approved by OMFP 103/2016. There is a draft law published on 20.02.2020 on the “mfinante” website which modifies this order, so that the documents justifying the exemption are:

1. a) factura în care trebuie menționat codul de înregistrare în scopuri de TVA atribuit cumpărătorului într-un alt stat membru;
2. b) documents certifying that the goods have been transported from Romania to another Member State;

Art. 45a of the Implementing Regulation (EU) no. Council Regulation (EC) No 282/2011 of 15 March 2011 laying down measures for the implementation of Directive 2006/112 / EC on the common system of value added tax, as amended by Implementing Regulation (EU) 2018/1912 of the Council of 4 December 2018 amending the Implementing Regulation (EU) no. 282/2011 regarding certain exemptions for intra-community operations, hereinafter referred to as Regulation 282/2011, provides that in the situation where the conditions of par. (1) lit. a) and b) of this Article, it is presumed that the goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community. In this case, the documents attesting that the goods were transported from Romania to another member state are those provided in par. (1) and (3) of art. 45a of Regulation 282/2011.

Given that the responsibility for transport lies with the buyer, the following are required as documents:

– a written declaration from the buyer stating that the goods have been dispatched or transported by him or by a third party on behalf of the buyer and mentioning the Member State of destination of the goods; this written declaration specifies the date of issue, the name and address of the buyer, as well as the quantity and nature of the goods, the date and place of arrival of the goods; and

– at least two non-contradictory proofs referred to in paragraph 3 (a), issued by two different parties which are independent of each other and of the seller and the buyer, or a single piece of evidence referred to in paragraph (3) (a) together with a single non-contradictory piece of evidence referred to in paragraph 3 (b) confirming the shipment or transport, which are issued by two different parties which are independent of each other and of each other. seller and buyer.

According to the provisions of paragraph (3), the following documents are accepted as proof of shipment or transport:

(a) documents relating to the dispatch or transport of goods such as a signed CMR document or a signed consignment note, a bill of lading, an invoice for the carriage of goods by air or an invoice from the carrier of the goods;

(b) the following documents:

(i) an insurance policy corresponding to the dispatch or transport of the goods or bank documents proving payment for the dispatch or transport of the goods;

(ii) official documents issued by a public authority, such as a notary, certifying the arrival of the goods in the Member State of destination;

(iii) a receipt issued by a ware-housekeeper in the Member State of destination attesting to the storage of the goods in that Member State.

Therefore, as documents you need: CMR, the written declaration from the buyer and a document from those mentioned in par. (3) lit. b).

In the absence of the documents provided in the EEC Regulation no. 1912/2018, either when the transport is assumed by the seller, or when the transport is assumed by the buyer, documents taken over in the draft order, but also in the absence of reporting the operation in the VIES system, the Romanian supplier cannot benefit from exemption for an intra-Community supply of goods