The Proof Of Exportation

1. INTRODUCTION

The proof of the exportation is given by the message "exit result" that the Custom Office sends to the exporter to be registered in the data base of the Customs Informative System. However, with a recent decision, the Supreme Court has deemed that missing the typical proof, the exit of goods from the territory of the European Union can be easily proved by the commercial and custom documentation recalled by the tax laws.

1. THE PROOF OF GOODS EXIT FROM THE EU TERRITORY

The benefit of VAT exemption foreseen for exportation, is subordinated to the proof of the actual exit of the goods from the territory of the EU; missing this, the Tax Administration claims the tax not charged and related administrative fines.