Intra-Community acquisition of goods

Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm

Purchase of goods by a taxable person in one EU member state from a taxable person in another EU member state, under the intra-Community rules. VAT is typically due in the purchaser's member state under the reverse charge mechanism, rather than in the seller's member state.

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