Intra-Community trade in goods
Quelle: https://ec.europa.eu/taxation_customs/business/vat/vat-explanations/intra-community-transactions_en.htm
The movement of goods between VAT-registered businesses in different EU Member States under EU VAT rules, typically involving cross-border supplies within the single market, without customs duties at internal borders, and subject to intra‑community VAT rules.
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⚡ Current 2026
Passar Hub: Everything on the new Swiss customs system
Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.
Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027