by on novembre 6, 2019 with Pas de commentaire

Exportation where the person acquiring the goods exported is not identified (EUCJ, C-653/18, Unitel sp. z o.o., 17/10/2019)

There is a VAT exempt export of goods when (1) the right to dispose of the goods as owner has been transferred to the person acquiring the goods and (2) the supplier demonstrates that those goods have been dispatched out of the EU. According to the European Court of Justice, “the fact that exported goods are acquired outside the European Union by an entity which is not the one mentioned on the invoice and which is not identified does not preclude those objective criteria from being met”. The contrary would endanger the suppliers involved in supply chains as these businesses do not necessarily know the identity of the final customer in the country of destination. As a consequence, the VAT exemption cannot be made conditional upon the fact that the person acquiring the goods is identified. VAT exemption could however be rejected if the failure to identify the person actually acquiring the goods prevents from demonstrating that the transaction constitutes an exempted exportation as defined above or if it is established that the supplier knew or ought to have known that that transaction was part of a fraud (detrimental to the common system of VAT).

Two-tier VAT registration system introduced

New deadline for VAT payments

The deadline for the payment of the Portuguese VAT has been amended: the taxpayers now have an additional 5 days in order to transfer the money to the bank account of the Portuguese Authorities. The deadlines for filing the Portuguese VAT returns remain however unchanged.