Sales Tax: The Different Aspects to Understand

In professional freight transport, the goods must always be accompanied by a consignment note. To ensure smooth trade, the Transport Address Foundation has developed a standard consignment note together with TLN. For international transport, the IRU has made a model for the CMR consignment note.

You can order the consignment note and possibly have it ‘personalized’. It is also possible to conclude a retribution agreement with the Transport Address Foundation, after which the consignment note will be printed at retribution printers. For more information about the fee agreement and the current list of printing fees, please contact Customer Service. So wondering how to calculate sales tax? The options are open now.

The Functions Of The Bill Of Lading

The consignment note is a control instrument for the government. The consignment note is a record of the contract of carriage between sender and carrier. Thus we can determine five functions of the consignment note:

Evidence of the content of the contract of carriage; Evidence for establishing liability; Cargo information; Receipt Control by government agencies; Part of the administrative obligation for the tax authorities.

Proof Of Contract Of Carriage

The consignment note is the best proof of the content of the contract of carriage. In addition, the law requires the preparation of a consignment note! The transport order given verbally (or by email or fax) is recorded by the parties in the consignment note with reference to general terms and conditions: the AVC 2002. The AVC 2002 therefore apply to the transport agreement in addition to and / or in addition to the given transport order.

Evidence In Case Of A Claim

The consignment note is the ultimate means of proof for establishing any liability. It proves receipt and delivery by the carrier to the consignee and is indispensable as evidence if the goods are damaged or lost.

Cargo Information

A correctly completed bill of lading contains all the information necessary for the transport and the associated administration. The consignment note states the sender, the carrier, the consignee, the number of packages and weight, the appearance of the goods, special instructions, cash on delivery, etc.


Upon delivery of the goods, the recipient signs the consignment note for receipt of the goods. With the signed consignment note, the carrier can demonstrate to the sender that he has carried out the transport order.

Police Check, Inspection

The consignment note, together with permits / diplomas, etc., is the document on which (inter) national enforcers check whether you are entitled to transport the goods. A consignment note is required by law and if the consignment note is missing, this is an economic offense. Please note: own carriers who show a consignment note can be fined for forgery!

A consignment note is mandatory for professional transport of goods, with the exception of (domestic transport):

With a load capacity of less than 500 KG living animals household effects bulk goods postal shipments agricultural products from the growing site to the auction return of empty packaging materials from the auction to the cultivation site

Evidence For Vat / Excise Duty

The consignment note, together with other documents, is the document with which it can be demonstrated to the tax authorities that goods have been delivered. This is particularly important for goods that are (temporarily) exempt from VAT or Excise.

If an entrepreneur has shipped an intra-Community consignment – to another country within the European Union – he can in principle apply the zero VAT rate. To do this, he must meet a number of conditions.

Conditions for VAT zero rate:

The invoice contains the supplier’s VAT identification number. The invoice contains the verified VAT identification number of the customer. If these conditions are met, the shipment is a certified intra-Community shipment for the tax authorities. If the intra-Community shipment cannot be made sufficiently plausible, the tax authorities can impose a fine that depends on the seriousness of the violation.