Incoterms 2020: Why is the POD (Proof of Delivery) Required for Shipments Within the European Union?

The Incoterms (International Commercial Terms), first introduced in 1936 by the International Chamber of Commerce (ICC), are essential terms that define the rules for the delivery of goods, including payment responsibilities in international trade.

With the evolution of global trade, the ICC has consistently updated the Incoterms, culminating in the latest revision currently in effect since January 1, 2020. These rules have become a cornerstone in supply chain management, ensuring clarity and uniformity in international transactions.

It is important to note that, in accordance with Article 45-bis (EU) 282/11, the POD (Proof of Delivery) is required for all shipments within the European Union. This documentation is vital to ensure the correct application of the value-added tax (VAT) and to avoid significant penalties that can range from 90 to 180% of the VAT in the event of non-presentation.

Unimec is committed to effectively sensitizing its EU clients on the importance of receiving this documentation. For this reason, a specific statement will be included both in offers and order confirmations to ensure that the proof of delivery is always provided and that operations comply with current tax regulations.

Compliance is at the heart of our operational strategy, and our priority is to maintain a transparent and regulatory-compliant workflow. We invite all clients to contact us for further clarification and to ensure a fruitful collaboration in compliance with current standards.