- The transaction should be treated as a chain transaction.
- The first delivery between company B and A is a movable delivery, which can be settled as an intra-Community supply or export of goods.
- The second delivery between company A and the final buyer C is a non-movable delivery taxed in the country of the buyer.
- If the furniture is exported to another EU country, the first delivery is an intra-Community supply.
- If the furniture is exported outside the EU, the first delivery is an export of goods.
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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