- Moving stock between EU Member States is treated as two VAT events: a deemed intra-Community supply in the origin country and a deemed intra-Community acquisition in the destination country, even without a sale.
- Businesses usually need active VAT registrations in both countries and must report the transfer on local VAT returns plus EC Sales Lists.
- Intrastat declarations may also be required if national thresholds are exceeded.
- OSS cannot be used for these movements, so local VAT compliance is still needed.
- ViDA may simplify rules from July 2028, but for now businesses must reconcile warehouse and tax records carefully to avoid penalties.
Source: hellotax.com
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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