According to the VAT Directive, taxable persons performing intra-Community supplies of goods can apply the zero VAT rate to such supplies provided that they can give evidence of the transport or dispatch of the goods. In this article, the author examines what documentation is requested by tax authorities in order to grant the zero VAT rate, through the analysis of national legislation and case law from national courts and the ECJ. Furthermore, the author illustrates the fact that the collection of such evidence by taxable persons can be a highly burdensome task that might not necessarily be in line with businesses' real processes.