A confirmation of export is a customs document that is issued when goods are exported outside the European Union and is a certification for exemption from sales tax.
Brief description
If intra-Community goods are sold and exported to countries outside the Union, they can most often be settled without taxation. However, it is also a condition that the goods have physically found their way outside the Union, and that proof of this is available. Export receipts are taken as proof, however, other documents are also honored. If these conditions are not met, the seller is obliged to charge sales tax, charge it to the buyer, and for his part pay the tax due to the Tax Office.
