Recent weeks saw a surge of contact-free delivery options and some freight forwarders made it mandatory to ensure the safety of their staff. As a result the customers do not confirm the receipt of the goods via signature anymore.

For VAT purposes this signature however, is a crucial part of the documentary proof for the VAT zero-rating of intra-community supplies and without it the documentary proof may be called into question by local tax authorities. Where intra-community supplies are part of the business model, it should be verified in detail how the involved freight forwarder is handling this situation and clarified if that approach is accepted by the responsible tax authorities or if an alternative way to provide proper documentary proof has to be considered.

We can help you finding practical solutions and get approval from national authorities in order to avoid any material consequences in case of later audits. Should you look for solution please contact the following person.

Andras Salanki andras.salanki@ch.pwc.com	Senior Manager Indirect Tax PwC Switzerland
Zsolt Tenczer zsolt.x.tenczer@ch.pwc.com	Senior Manager Indirect Tax PwC Switzerland
Robert Richter richter.robert@ch.pwc.com	Manager Indirect Tax PwC Switzerland