In the case of intra-Community acquisition, there are some special features, among other things with regard to the tax liability mechanism. Because this is basically the recipient of the delivery, while the sender provides a tax-free service. Let us take a closer look at the intra-Community acquisition regulated in § 1a UStG, its legal requirements and consequences as well as various special cases!
- an item is delivered from one Member State to another,
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.