Intra-Community supplies (“shipments to EU countries”) do not require specific customs formalities. However, depending on the mode of transport, the transit countries, and the value of the goods, there are cases where the issuance of certificates is necessary to prove the Union status of the goods and avoid the payment of duties and taxes in the destination country.
Certificates Used as Proof of the Union Status of Goods
T2L Certificate
The T2L certificate is used when goods are transported within the customs territory of the Union and do not leave it.
It is required when goods move between EU Member States but temporarily exit the customs territory due to transit through a third country or international waters (in the case of maritime transport).
For goods valued over €10,000, the issuance of the T2L certificate is mandatory, while for lower-value goods, a corresponding entry on the invoice suffices.
Τ2LF Certificate
The T2LF certificate proves the Union status of goods originating from or destined for certain territories within the customs area of the EU that are excluded from the EU VAT system.
These include:
- Overseas French Departments (Guadeloupe, Saint Martin, French Guiana, etc.)
- Canary Islands (Spain) – Tenerife, Las Palmas, etc.
- Mount Athos (Greece)
Despite being part of the EU’s customs territory, these regions are excluded from its fiscal territory for VAT purposes.
