New regulations for 2018

Amendment of Regulation (EU) No. 282/2011, of the Commission: harmonisation of the means of proof of transport for the purposes of the exemption of intra-EU operations and information to be included in the compulsory registration of "Stock", applicable from 1 January 2020

por el que se modifica el Reglamento de Ejecución (UE) nº 282/2011 en lo que respecta a determinadas exenciones relacionadas con operaciones intracomunitarias.(DOUE, 07-diciembre-2018)

On December 7, Council Implementing Regulation (EU) 2018/1912 of December 4, 2018, amending Implementing Regulation (EU) No. 282/2011 with respect to certain exemptions related to intra-community operations, being applicable as of January 1, 2020:

1. Means of proof of dispatch or intra-EU transport (art. 45.bis Implementing Regulation 282/2011)

   In order to increase legal certainty, the conditions for considering that an intra-EU dispatch or transport of goods has taken place are harmonised by means of two rebuttable presumptions:　

   1. When the seller indicates that the goods have been transported by them or by a third party on their behalf and:

      1. is in possession of at least two of the following items of evidence (issued by independent parties from the seller and the purchaser):

         • Signed CMR letter or document

         • Bill of lading

         • Air freight invoice

         • Invoice from the carrier of the goods

      2. is in possession of one of the above-mentioned evidence together with any of the following evidence (issued by independent parties from the seller and the purchaser):

         • Insurance policy relating to the transportation of goods or bank documents proving payment for the same.

         • Official documents issued by a public authority, such as a notary, certifying the arrival of the goods in the Member State of destination.

         • Receipt issued by a depositary in the Member State of destination confirming the storage of the goods in that Member State.

   2. When the seller is in possession of a written declaration from the purchaser certifying that the goods have been transported by him or by a third party on his behalf , mentioning the Member State of destination of the goods and:

      1. is in possession of at least two of the following items of evidence (issued by independent parties from the seller and the purchaser):

         • Signed CMR letter or document

         • Bill of lading

         • Air freight invoice

         • Invoice from the carrier of the goods

      2. is in possession of one of the above-mentioned evidence together with any of the following evidence (issued by independent parties from the seller and the purchaser):

         • Insurance policy relating to the transportation of goods or bank documents proving payment for the same.

         • Official documents issued by a public authority, such as a notary, certifying the arrival of the goods in the Member State of destination.

         • Receipt issued by a depositary in the Member State of destination confirming the storage of the goods in that Member State.

2. "Reserve stock" records (art. 54.bis Implementing Regulation 282/2011)

   It determines the information to be included in the 'call-off stock' records of the supplier and of the acquirer, mandatory as from 1 January 2020 for the consideration of the transfer of goods to another Member State and subsequent domestic supply as a single intra-EU transaction.

This Implementing Regulation is also directly applicable without the need for transposition by the Member States: