Global transactions

Export, import VAT and evidence

Build a traceable evidence chain for goods exports and imports.

Updated: 2026-07-11 Rule version: tax-knowledge-2026.07 Valid from: 2026-07-11
EUNon-EU B2B businessB2C consumer Goods

An exempt export needs a reliable link between invoice, goods, export declaration and actual exit. For imports, customs record, importer, taxable amount and import VAT must match the accounting entry.

Document package

Invoice, packing list, transport document, customs reference, exit confirmation, payment and receipt should be linked by stable references.

Incoterms

Incoterms allocate costs and duties but do not alone determine ownership, place of supply or input-VAT recovery. The actual importer must be identified.

Missing evidence

If material export or import evidence is missing, Dynafis blocks or returns REVIEW_REQUIRED rather than confirming exemption or deduction.

Official references

Sources support traceability; national implementation and the individual case still require review.

exportimport vatcustomsevidence
Back to Help CenterContact support