- The 90-day period for intra-EU supplies involving goods subject to processing starts from the delivery of the goods for their final shipment to the destination EU country, not from the earlier transfer of ownership.
- Documentation such as DDT, CMR, or other recognized documents is required to prove the moment of shipment.
- If goods do not arrive in the destination EU country within 90 days, a penalty equal to 50% of the VAT applies, unless the transaction is regularized within 30 days by paying the VAT.
- VAT paid can be recovered later if proof of export is provided, through a credit note or a refund request.
Source: methastudio.it
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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