CJEU – Judgment of 13 November 2025, Case C-639/24, Flo Veneer
On 13 November 2025, the CJEU issued a judgment on the VAT exemption applicable to intra EU supplies of goods.
The case concerned a Croatian company that sold goods to a Slovenian customer under the VAT exemption for intra EU supplies. To support the exemption, the company provided various documents, including invoices, CMRs and written confirmations of receipt from the customer.
Despite this, the Croatian Tax Authorities denied the exemption. Their reasoning was that the company had not produced the full set of documentary combinations listed in Article 45a of Regulation 282/2011, even though they acknowledged that the goods had been transported from Croatia to Slovenia.
The CJEU held that this approach is incompatible with EU law. Article 45a creates a rebuttable presumption of transport, but it is not an exhaustive or mandatory list of evidence.
The exemption cannot be denied just because one formal document is missing. If other evidence clearly proves that the goods were transported out of the country, even if that evidence is not in the standard formats, the exemption must be granted. The Court therefore confirms that businesses remain free to prove transport with any reliable documentation.
This decision confirms the practice already followed in several Member States: Tax Authorities must examine all available evidence and grant the exemption whenever the cross border transport of the goods is clearly established.
