Translation of "Innergemeinschaftliche lieferung" in English

For example, such a business activity is an intra-community shipment.

As a business outside of Germany, you will receive a tax free intracommunity delivery.

Can an intra-Community supply with UID number take place.

How could I receive an invoice without VAT (tax-free intra-Community supply)?

The Regulation applies only to intra-Community supplies and acquisitions of goods.

The Regulation applies only to intra-Community supplies and acquisitions of goods.

Due to the fiscal simplification rule, this business activity can be considered an intra-community shipment and is therefore tax-free.

After customs clearance, the goods are immediately considered an inner-EU shipment and delivered to another EU country.

The importer must simply show that the import is followed by an exempt intra-Community supply or transfer of the goods to another Member State and he must declare this in his recapitulative statement.

The system for the exchange of information on intra?Community supplies of goods established under the transitional VAT arrangements adopted when the single market was introduced is no longer sufficient to combat effectively tax evasion connected with intra?Community transactions.

The Commission noted that an intra-Community supply of goods, taxable in theory in Belgium, could benefit from an exemption if the following two conditions were met:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community supply or transfer of the goods to another Member State.

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community supply or transfer of the goods to another Member State.

By requiring the invoice to be issued by the 15th day of the month following the chargeable event, the invoice will still remain the principle document evidencing the intra-Community supply.

In view of the principles of proportionality, transparency and legal certainty, and in order to ensure a uniform application of this provision in cases where the person carrying out an exempt intra-Community supply of goods did not fulfil his reporting obligations, it is necessary to introduce the compulsory application of the joint and several liability in such a case and to define in detail the conditions for this liability to apply.

These include establishing deadlines for the issuance of invoices, thus enabling speedier exchange of information on intra-EU supplies of goods and services.

The second measure intends to impose a joint and several liability on the taxable person making the intra-Community supply, for the VAT due on the intra-Community acquisition of these goods in another Member State, in which he is not established, when he did not or not timely submit a recapitulative statement or when this recapitulative statement did not contain the relevant information.

However, this problem already exists in normal intra?Community trade (supplies/intra?Community acquisitions, intra?Community transport, etc.) the only difference being, in the present case, that VAT is actually invoiced in the Member State of purchase.

The abuse of the exemption of VAT at importation where followed by an intra-Community supply or transfer, has been identified as a weakness of the current rules in detected VAT fraud schemes.

Supplies of goods and services made by traders or professional persons for consideration, habitually or occasionally, in the course of their business or professional activity. IntraCommunity acquisitions of goods.

Customs can play a role in detecting VAT fraud, specifically when high risk goods and traders are involved in export and import transactions, for instance when import is followed by an intra-Community supply or an intra-Community supply is followed by an export.

In order to be treated as a so-called intra-Community delivery, the goods must also be transported to the actual EU country of destination immediately after customs clearance.

The shipment to the consignment area and the withdrawal by the customer is considered an intra-community shipment due to the fiscal simplification rule and is therefore tax-free.

Tax-exempt intra-Community supplies of goods are also subject to the taxpayer acquiring the goods or the non-taxpayer legal entity obliged to pay the tax having a tax number in a Member State other than where the goods are shipped from, i.e. this is the substantive law condition for the tax exemption.

VAT Number In case your delivery and billing address is in the EU (not Germany) and you have a valid VAT-No. please insert your number without country code here to get a tax-free shipment.