Proof of intra-community delivery for car sales
Proof of intra-community delivery for car sales: which transport documents count, the EU presumption rules, buyer statements and audit files.
· 7 min read
Proof of intra-community delivery shows the tax office that a car sold VAT-free really reached another EU member state. Since 2020, Article 45a of Implementing Regulation 282/2011 presumes transport if you hold two non-contradictory documents from two different independent parties, such as a signed CMR and bank proof of paying the carrier. If the buyer transports the car, you also need his signed arrival statement with the VIN.
Which documents give proof of intra-community delivery?
The documents that count are those showing that the car was physically transported from your country to another member state. The VAT Directive exempts an intra-community supply only where goods are "dispatched or transported to a destination outside their respective territory but within the Community" (Article 138(1)), and the seller carries the burden of proof.
Article 45a(3) of Implementing Regulation 282/2011 lists two groups of accepted evidence:
Group A – transport documents
- a signed CMR document or note;
- a bill of lading or air freight invoice;
- an invoice from the carrier of the goods.
Group B – other documents
- an insurance policy for the transport, or bank documents proving payment for the transport;
- official documents from a public authority, such as a notary, confirming arrival in the destination country;
- a receipt from a warehouse keeper in the destination country confirming storage there.
For car dealers, a practical combination is a CMR signed by the consignee on delivery plus bank proof that you paid the carrier, or the transport insurance policy. Our guide to the CMR consignment note shows how to fill it in so it supports both the transport contract and the VAT file.
What is the EU presumption of transport?
The presumption of transport is a rule that tax authorities must accept the car was transported to another member state if the seller holds a defined set of evidence. It was introduced with effect from 1 January 2020 as one of the "quick fixes". It applies in two situations.
When you arrange transport
You state that the car was transported by you or by a carrier on your behalf, and you hold either:
- two Group A documents issued by two different parties independent of each other, of you and of the buyer, or
- one Group A document plus one Group B document, again from two independent parties.
Note that the two items must come from two different parties. A CMR and an invoice issued by the same transport company may not satisfy that test on their own, so add a document from another party, typically the bank statement showing payment of the carrier's invoice or the transport insurance policy.
When the buyer arranges transport
You must hold:
- a written statement from the buyer confirming that he transported the car or had it transported, and naming the destination member state; and
- the same two independent items of evidence as above.
The buyer's statement must give the date of issue, the buyer's name and address, a description of the goods, the date and place of arrival, for a means of transport its identification number (the VIN), and the identity of the person who accepted the car on the buyer's behalf. The buyer must provide it by the tenth day of the month following the supply.
For car dealers
Know your margin before you buy
MyCarDealer compares any car from an auction or listing with the market in your country and shows the net margin after VAT, transport and costs – and the maximum bid.
Request accessWhat if the buyer collects the car himself?
Buyer collection is the weakest case, because the independent evidence is often missing. A buyer who arrives with his own driver and trailer may produce no carrier invoice and no CMR signed by anyone independent of him. Then the presumption does not apply, and you must prove transport with other evidence under national rules.
National alternatives exist. In Germany, the Gelangensbestätigung under § 17b UStDV is an arrival confirmation from the buyer that must include the VIN for vehicles. For vehicles that the buyer transports himself and that require registration, German law also accepts proof that the car was registered to the buyer in the destination member state. Other countries have similar rules or accept a combination of documents.
Because the risk is high, many dealers handle buyer collection like this:
- Check the buyer's VAT number in VIES on the day of collection and save the consultation number.
- Copy the ID of the driver and his written authority from the buyer.
- Charge a deposit equal to the VAT.
- Refund it only after receiving the signed arrival statement and either the foreign registration or independent transport documents.
That approach also deters missing-trader schemes; see VAT carousel fraud in the car trade.
Can the tax office reject the presumption?
Yes. Article 45a(2) states that a tax authority may rebut the presumption. That happens, for example, when the car is later found registered in the seller's own country, when the CMR was signed by someone unconnected with the buyer, or when mileage records show the car never left. The presumption shifts the burden of proof to the tax office; it does not make false documents true.
Where the presumption is not met, you can still prove transport by any reliable means accepted under national law. The presumption is a safe harbour, not the only route.
How long must proof of delivery be kept?
Keep the proof as long as your national law requires you to keep invoices and tax records. Article 247 of the VAT Directive leaves the storage period for invoices to each member state, and most extend the same period to supporting documents. Since audits of intra-community supplies often come years after the sale, store the full file per car in a form that can be retrieved quickly.
A practical file for each car sold VAT-free:
| Document | Purpose |
|---|---|
| Sales invoice with both VAT numbers and exemption reference | Basis of the exemption |
| VIES confirmation with consultation number | Buyer's VAT status |
| CMR signed on delivery | Transport, Group A |
| Carrier invoice and payment | Transport, Group A or B |
| Buyer's written arrival statement with VIN | Required if buyer arranged transport |
| Foreign registration copy, if obtained | Additional proof |
| EC sales list entry | Exemption condition under Article 138(1a) |
The full set of conditions for the exemption is explained in intra-community supply of cars.
Why this matters for your margin
Missing proof turns a VAT-free sale into a taxed one. On a €22,000 net sale from the Netherlands, the VAT at 21% would be €4,620, and if the tax office treats the price as VAT-inclusive, €3,818 comes straight out of the margin. Good paperwork costs a few minutes per car; a missing CMR can cost more than the whole profit.
MyCarDealer helps on the buying side, showing whether a car sourced abroad leaves a margin at home after VAT and transport; you can test it with the free valuation.
Frequently asked questions
Which documents prove that a car left the country for VAT?
Transport documents such as a signed CMR, a bill of lading or the carrier's invoice, supported by documents such as transport insurance or bank proof of paying the carrier. Two non-contradictory documents from two different independent parties create a presumption of transport under Article 45a of Regulation 282/2011.
What is the EU presumption of transport?
A rule in force since 2020 under which the tax authority must presume the goods were transported to another member state if the seller holds the defined evidence. The tax authority can rebut the presumption, for example if the documents prove false.
What if the buyer collects the car himself?
You need his written arrival statement with the VIN, delivered by the tenth day of the following month, plus two independent pieces of evidence. If those are missing, use national alternatives such as the German Gelangensbestätigung or proof of registration abroad, and consider a VAT deposit.
How long must proof of delivery be kept?
As long as your national law requires for invoices and tax records, since each member state sets the period under Article 247 of the VAT Directive. Keep the full file per car until that period has passed.
Is a CMR alone enough?
On its own, a CMR is one item of evidence. For the presumption you need a second document from a different independent party, such as bank proof of paying for the transport or the transport insurance policy.