We have collected information about Intra-Community Delivery for you. Follow the links to find out details on Intra-Community Delivery.
https://debitoor.com/features/accounting/intra-community-transactions
If you sell or export goods to companies in other countries in the European Union - what's known as 'intra-Community supply' - you do not have to charge VAT on the invoice if the company you're selling to is VAT-registered.
https://www.gefco.net/glossary/definition/intra-community-delivery/
The intra-Community delivery of goods occurs where goods are dispatched or transported between businesses in different Member States of the European Union.
https://www.revenue.ie/en/vat/goods-and-services-to-and-from-abroad/intracommunity-supplies/index.aspx
Dec 20, 2019 · intra-Community supply (ICS). This section covers the VAT treatment of the ICS of goods. An ICS refers to the supply of goods by a business in one MS to a business in another MS of the EU. In these transactions the purchaser is required to self-account for VAT.
https://www.frenchbusinessadvice.com/Vat-and-Intra-community-Trade-in-Goods
II-INTRA-COMMUNITY ACQUISITIONS : This is the operation that follows an intra-Community supply, i.e. the acquisition of goods sent from one member state of the EEC to another member state. This operation is imposed in the state of destination of the goods or in the state where the acquirer has a VAT identification number.
https://www.arintass.com/intra-community-transactions/
The new legislation simplifies and standardises these kinds of transactions, so that when certain conditions are met, they result in an intra-community delivery of goods that are directly exempt in the Member State of origin for the seller and an intra-community acquisition in the Member State of destination for the purchaser.
https://www.linguee.com/english-german/translation/intra-community+delivery.html
[...] the confirmatio n o f intra-Community delivery, t he buyer shall undertake [...] vis-à-vis the seller to transport the scope of delivery/service to the country of destination in the European Union (EU) and to pay the appropriate tax on intra-community acquisitions (VAT) in that country.
https://www.tas-consultoria.com/blog-en/intra-community-vat-number/
Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing. In this case, must appear on the invoice your intra-Community VAT number and that of your client. Remember, it is essential that your business, as well as the business of your client, is located in the European Union.
https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/vat_relating_to_purchase_and_sale_of_goods/export_from_the_netherlands_to_other_eu_countries_intra-community_supply/
An intra-Community supply applies if you satisfy 2 conditions: You transport the goods to another EU country. You must be able to prove this from your administration, for example through order forms, order confirmations and transport documents. Your customer is an entrepreneur.
https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/where-tax_en
Jan 01, 2015 · Intra-Community acquisition of goods. The place of taxation is determined by where the intra-Community acquisition of goods is made (i.e. the Member State where the goods are finally located after transportation from another Member State).
https://logistics.public.lu/en/formalities-procedures/taxes/value-added-tax/intracommunity-transactions.html
An intra-Community supply of goods to a taxable person may be VAT-exempt when the following conditions are met: the goods are transported outside the territory of the Member State, in which the goods are located at the time when the dispatch or transport starts
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