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Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods

This circular discusses the revised administrative guidelines on the VAT system of intra-Community trade in goods between taxable persons, including so-called quick fixes .

intra-Community supply of goods; exemption; proof; intra-Community acquisition of goods; shipment; destination treated as intra-Community acquisition of goods; intra-community triangular traffic ; stock on demand (call-off stock)

Source Fisconet

Circulaire in Dutch pdf

Circulaire in English in pdf


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