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https://www.zoll.de/EN/Businesses/Movement-of-goods/Movement-of-goods-within-the-EU/Taxation/Delivery-to-other-EU-Member-States/delivery-to-other-eu-member-states_node.html
Delivery to other EU Member States. On the basis of the country-of-destination principle applicable to products supplied for commercial purposes, the products only become subject to excise duties in the EU Member State of their destination and/or to which the goods are moved. duty-free under a duty suspension arrangement.
https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm
Selling goods to the final consumer in another EU country. If you sell goods and send them to consumers in another EU country, you usually need to register your business there and charge VAT at the rate applicable in that country - unless the total value of your sales to that country within the respective tax year falls below the limit set by the country.
https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/where-tax_en
Jan 01, 2015 · Importation of goods. When goods are imported from non-EU countries or non-EU territories, the place of importation is determined by where the goods are at the point of entry into the EU. The importation is in principle taxed in the Member State where the goods …
https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm
The EU has standard rules on VAT but these rules may be applied differently in each EU country (In this case, the 28 EU member states.). You must normally pay VAT on all goods and services, up to and including the sale to the final consumer. This could also include each stage of a production process, e.g. buying components, assembly, shipping etc.
https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad
If you supply goods to a customer in an EU country who is not registered for VAT in that country and you’re responsible for delivery, this is a ‘distance sale’. The most common examples are mail...
https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b
Dec 24, 2009 · Freight transport and associated services (VAT Notice 744B) ... These are often known as the delivery terms, ... it’s a supply of transport from outside to within the EU: storage of goods …
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