{"@context":"https://schema.org","@type":"DefinedTerm","name":"Proof of Export","description":"Unlike intra-EU supplies, which are subject to different documentary requirements, exports to third countries require positive proof that the goods have physically left the customs territory. This proof of export – furnished by the export declaration, shipping documents, or the electronic exit confirmation issued by the customs system – is the mandatory precondition for VAT zero-rating on export sales. Without it, tax authorities may deny the exemption and assess VAT. In the EU, the exit notific","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/proof-of-export","inLanguage":"en","dateModified":"2026-06-26T16:12:49.231306","citation":"https://ec.europa.eu/taxation_customs/business/vat/exemption-exports_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/proof-of-export","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Proof of Export · Unlike intra-EU supplies, which are subject to different documentary requirements, exports to third countries require positive proof that the goods have physically left the customs territory. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/exemption-exports_en"}