31 Aug

Intra-community acquisition / intra-community delivery

 

Business transactions with other EU states are referred to as intra-Community. In this context, the intra-Community delivery an intra-Community acquisition is assigned. In principle, this is subject to VAT in the country of the purchaser. This is referred to as the country of destination principle. The decisive factors here are the arrival requirement - the delivery must arrive in the country of the purchaser - and the purchaser requirement - the purchaser has made its Sales tax identification number (USt-IdNr.) as proof to show that he has acquired the goods for his trade.

 


 

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