Intra-Community supplies are generally exempt from VAT, but this hinges on strict material and formal conditions being met. Failure to comply with these can lead to the loss of the exemption, resulting in financial penalties for both suppliers and customers.
Source: datenbank.nwb.de
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.
