‘Intra-EU supply’ of goods

The dispatch or transportation by a taxable person of his own goods to another member state is deemed to be an ‘intra-EU supply’ (Directive 2006/112, art. 17; VATA 1994, Sch. 4, para. 6). In most cases the taxable person must VAT-register in the member state of arrival.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.