There are, however, exceptions provided for by law, that is, transportation of goods that do not require the issuance of transport guides:
The individual's personal or household goods;
Goods from retailers that are intended for end consumers;
Goods from agricultural producers transported by them or on their behalf;
Goods relating to intra-Community transactions;
Goods relating to transactions with third countries line database to a customs destination;
Goods that are moved due to a change of premises of the taxpayer, provided that the date of such change is communicated to the Tax Authorities at least eight working days in advance.
There is also another document, the Global Transport Guide, issued whenever it is necessary to declare the transport of goods without the recipient's knowledge (mostly used in street sales).
What are the Mandatory Elements of the Transport Document?
According to article 4 of the Goods in Circulation Regime, the following elements must be present in a transport guide:
Name, company name or corporate name of the sender of the goods;
Domicile or registered office of the sender of the goods;
Tax identification number of the sender of the goods;
Name, company name or corporate name of the recipient or purchaser of the goods;
Domicile or registered office of the recipient or purchaser of the goods;
Tax identification number of the recipient or purchaser, when the latter is a VAT taxable person (art. 2 of the CIVA);
Commercial name of the goods, indicating the quantities;
Loading and unloading locations;
Date and time at which transportation begins.
How to issue Transport Guides?
Transport documents must be printed on paper and issued in triplicate: original for the recipient, duplicate for inspection purposes and triplicate for archiving.
