evidence
as defined in Regulation (EU) 2022/1031 of the European Parliament and of the Council of…, Article 2(1), point (e) (Definitions)
any information, certificate, supporting document or statement that aims to prove compliance with the obligations set out in Article 8, such as: (i) documents showing that the goods are originating in the Union or a third country; (ii) a description of manufacturing processes, including samples, descriptions or photographs, for goods to be supplied; (iii) an extract of relevant registers or of financial statements for the origin of services, including a value-added tax (VAT) identification number
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Also defined in
- Regulation (EU) 2018/1724 of the European Parliament and of the Council of 2 October 2018 establishing a single digital… 32018R1724, Article 3, point (5)
any document or data, including text or sound, visual or audiovisual recording, irrespective of the medium used, required by a competent authority to prove facts or compliance with procedural requirements referred to in point (b) of Article 2(2).