Documenting intra-Community supply of goods for 0% VAT – on 13 November 2025, the Court of Justice of the European Union issued a judgment in case C-639/24 FLO VENEER, which provides significant clarification of the rules for documenting intra-Community supplies of goods (ICS) for the purposes of VAT exemption. This ruling reinforces the Court’s well-established … Continue reading Documenting Intra-Community Supplies: A Key CJEU Ruling on Zero-Rate VAT