As a result of the free movement of goods and globalization, companies sell products to othermember states of the European Union countless times as part of their economic activities. Under certain conditions, intra-Community product sales may be tax-exempt under the Hungarian VAT Act, in accordance with the EU VAT Directive. One of these conditions for tax exemption is that the product is delivered to another member state. Nevertheless, this fact itself is not sufficient, but it must also be proven in the case of a tax audit. In this article we focus only the transportation and the related evidences as part of the legal conditions of the tax-exempt intra-Community transaction, and we do not investigate the further settings.
