TransFollow e-CMR recognized at Spanish state level for Intra-community VAT exemption processes


In January 2022, the TransFollow e-CMR can be confirmed as fully equivalent to paper documentation as proof of delivery in inter-countries operations according the Spanish Customs and Special Taxes Agency. From now on the e-CMR can be used at the state level in relation to VAT Spanish declarations beween EU countries.


e-CMR as a reliable and valid solution for intra-comminity VAT exemption

The Spanish State Tax Administration Agency considers that the e-CMR is reliable and valid in cases where exporters are trying to apply for the Intra-community VAT exemption. It allows simplifying administrative processes in compliance with the EU VAT regulation, granting transparency to all parties involved in the entire import/export process, and undoubtedly contributing to greater security in the international transport of goods.


We move in a context in which the visibility of the supply chain is increasingly important, not only for the companies involved but also for governments. This is why the EU has implemented four so-called "quick fixes" as of January 1, 2020, regarding the zero tax rate on intra-community transfers. The standardization of the existing VAT regulation leads to greater visibility throughout the process for all parties involved, a development in which the digital consignment note (e-CMR) can play a crucial role," comments Jose Maria Quijano Riestra, general secretary of Spanish Confederation of Freight Transport (CETM).

The e-CMR is a means of proof that can be provided to the Administration and that, due to the information provided, provides greater security than other available means such as the paper-based CMR itself which presents more possibility of manipulation. Therefore, the e-CMR can be used as a means of proof in customs and tax procedures, within the scope of this Department, in relation to the transport to which it refers and which will be taken into consideration by the Administration together with all other tests available,” says Pilar Jurado Borrego, Director of the Spanish Customs and Excise Department.


This initiative has been shared among other Departments of the State Tax Administration Agency that are responsible for national operations and between the Member States of the European Union. It has also been shared across the Regional Customs and Excise Dependencies as it is considered of interest in relation to the functions they perform.