The seller has to prove the reality of the transport operation, but in this case the documents proving the transport operation are in the possession of the buyer (given that, since 1993, the ultimate proof of transport, namely the customs stamp on the export document, no longer applies to intra-Community supplies).
Tegelikult peab müüja tõendama veo tegelikku toimumist, samas kui ostjal on sellisel juhul veo toimumist tõendavad dokumendid (arvestades, et kõige paremat veotõendit – tollitemplit ekspordidokumendil – ei eksisteeri ühendusesiste tarnete puhul enam alates aastast 1993).