What is an intra-EU trade? The term “intra-EU trade” refers to any transaction where goods or services are sold from one EU country to another. If your company operates in the UK, and you sell products to a client in Germany, this is considered an intra-EU transaction. Intra-EU trade charges VAT differently than if you were to trade domestically within your country.

Background For a tax-free intra-Community supply, the entrepreneur generally has to prove that the goods have actually been dispatched to another EU Member State. However, there are still no uniform rules on proof of delivery within the EU. As a result, all Member States were able to design or even omit the requirements for proof of

Conditions to be met. The Intra-Community supply (ICS) is a May 25, 2012 One of the difficulties is to determine the place of supply for each transaction along the chain and which of transactions should be VAT exempt ”Article 138 VAT directive” c) ”Unionsintern försäljning” eller ”Intra-EU supply” utländsk företagares försäljning av varor till mervärdesskatteregistrerade köpare. Intra-Community supply of goods, article 138 Council Directive 2006/112/EC. c. Varor som levereras utanför EU anses omsatta utomlands (export). Köparens 3 kap.

The zero rate of Value-Added Tax (VAT) can apply to the ICS, if the following conditions are met: the customer must be registered for VAT in another Member State; you must obtain and retain the customer's VAT registration number (including country prefix) This is a so-called “supply chain transaction” or "ABC supplies" for VAT purposes, a chain of supplies involving at least 3 businesses (A, B, C) with only one physical movement of goods. Intra-Community supply of goods (reverse charge). Intra-Community supply of goods, article 138 Council Directive 2006/112/EC. Vid försäljning av tjänst utanför EU, ange en av följande rader som motivering till att du fakturerar utan moms.

EN DE German 1 translation.

The way VAT is accounted for on intra-EU supplies largely depends on whether the recipient of the supply is registered for VAT in the UK or EU member state of

Momsdeklarationen: 15 000 i punkten Varuförsäljningar till andra EU-länder. Until last year, a European vendor who sold and delivered goods to a foreign customer established in another EU Member State was entitled to exempt from VAT his sale as an intra-Community supply if he met the following three substantial conditions: 1) the power to dispose of the goods as owner has been transferred to the customer, 2) the goods are physically dispatched from one Member State to These changes are aimed at harmonizing the current rules on the documentation to be kept by taxpayers in order to prove that an intra-Community supply has been made. One of the main conditions to allow a zero-rated intra-Community supply is to prove that the goods were transported from one EU country to another.

Intra-community supply of goods (when goods are sold to someone in another EU member state) to another EU VAT registered business (compulsory in all countries) The supply of services to an EU VAT registered business in another state (compulsory since 2010).

For purposes of monthly accounting, the right period to report this intra-Community supply is April: it should show on the seller’s recapitulative statement filed for April.

Denna förvirring då fakturan innehåller engelsk text med Intra-EU supply [] (Reverse charge) etc. Imposing EU VAT on Unlawful Digital Supplies? P Rendahl. EC Tax Review Supplies and Intra-Union Acquisitions of Goods under VAT. P Rendahl. Uppsala According to the proposal the place of supply of distance sales of goods and the place of supply of an intra-Union supply of goods shall be in Belgium and is providing 'taxable supplies' of goods or services in Belgium, This follows the EU VAT Directive, foreign traders are legally obliged to from another country within the EU (Intra-community acquisitions); 23, 2016. Textbook on EU VAT Imposing EU VAT on Unlawful Digital Supplies?
Systembolaget arvika öppettider påsk

Data on bilateral intra-EU trade flows is provided by the ComExt database for goods and the balance of payments for services for the year 2011. Trade flows are recorded at detailed product or service groups for every country pair, however, no information is provided on the parties involved. Buying services from another EU country. If you buy and receive services for business purposes from another EU country (In this case, the 27 EU member states + the UK (until the end of the transition period).), you must declare and pay VAT on the transaction as if you had sold the services yourself, at the applicable rate in your country (using the reverse charge procedure). In circumstances such as those at issue in the main proceedings, in which an intra-Community supply of goods has actually taken place, but when, at the time of that supply, the supplier concealed the identity of the true purchaser in order to enable the latter to evade payment of value added tax, the Member State of departure of the intraCommunity supply may, pursuant to its powers under the The reduced tax rate is applied in particular to the supply, import and intra-Community supply of nearly all food - except beverages and restaurant turnover -.

12-MONTH RULE EU-Supply is one of Europe's leading suppliers of electronic procurement solutions, with a focus on tender management, sourcing and contract management. EU Supply provides its services across Europe via its presence in several countries and partners around the Europe.
Ideal of sweden bakgrund

For a tax-free intra-Community supply, the entrepreneur generally has to prove that the goods have actually been dispatched to another EU Member State. However, there are still no uniform rules on proof of delivery within the EU. As a result, all Member States were able to design or even omit the requirements for proof of receipt themselves.

The EU's institutions do not collect the tax, but EU member states are each required to adopt a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The exemption from VAT for intra-Community supplies is granted to the vendor if three material conditions are met: (1) the power to dispose of the goods as owner must have been transferred to the purchaser, (2) the goods must be physically dispatched from one Member State to another and (3) the seller must be able to demonstrate that the customer is a taxable person acting as such.