Export and intra-EU supplies are VAT exempt (with credit) under certain conditions.
The exemption relating to intra-EU supplies applies when the following six conditions are met:
- Ìý
•ÌýÌýÌýÌý Delivery is made against payment.
- Ìý
•ÌýÌýÌýÌý The seller is a taxable person acting as such.
- Ìý
•ÌýÌýÌýÌý The purchaser is a taxable person or a person which does not benefit, in its EU member state, from a derogation authorising intra-EU acquisitions not to be subject to VAT.
- Ìý
•
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Web page updated on 17 Mar 2025 16:22