The tax authorities consider the eCMR to be the strongest proof for transactions between EU countries. The implementation of digital control documentation in the transport of goods significantly speeds up tax formalities, especially those linked to the tax authorities and the Directorate General for Customs and Excise (IIEE). By using this system, the process of applying for intra-Community VAT exemption or refund (with zero tax rate) becomes considerably more agile and avoids duplication of information in a short period of time.
Previously, AEAT required additional paper evidence to grant the intra-EU VAT exemption, which complicated the process for exporting companies in Spain.
Following proof of concept tests, it was demonstrated that the use of eCMR allows all parties involved to simultaneously access the same transport information, share details about the goods and the required documents, and identify the consignee unambiguously.
The Directorate General of Customs and IIEE confirmed that eCMR presents itself as a reliable and efficient alternative to paper documentation, significantly improving the management of the production sectors involved and simplifying cross-evidence processes.
