What is an intra-Community supply (ICL)? If, as an entrepreneur, you sell goods to another entrepreneur and those goods are transported to another country in the EU because of that sale, you are talking about an intra-Community supply. This delivery is subject to conditions charged at the 0% rate in the country of departure. The person receiving the goods must declare an intra-Community acquisition. What are the conditions for applying the 0% rate?
Source Taxence
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