Intra-Community acquisition

The purchase of goods from EU countries has been subject to special taxation since 01.01.1993. Since then, the intra-community acquisition according to § 1 UStG belongs to the taxable sales. Since the implementation of the EU internal market, the import sales tax in EU goods traffic has been abolished on Destination principle but was held.
In order to close this gap, intra-Community acquisition was introduced as a new basic fact. Instead of the import sales tax previously levied at the border, the importer from an EU member state must now state the VAT applicable to the intra-community acquisition in their advance VAT returns and annual returns. Under the conditions of § 15 UStG it is possibly as a Input tax deduct. At the same time, the intra-community delivery was generally tax-exempt.

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