Intra-Community deliveries are 0 rated in case of the following conditions are met:
- delivery of goods with transport
- whose origin and destination are two separate member states
- of which the supplier and the recipient are taxable, except derogatory regimes
- with financial compensation (against payment)
- Valid VAT number in the country of arrival
You must meet the below conditions.
The corresponding invoice must:
- be with VAT 0%
- indicate the VAT identification numbers of the seller and the buyer.
- The supplier must mention the reference on his VAT invoice in the “cross-border Intra-Community reverse charge”.
- Valid VAT number in in both countries
Supplier must make a statistical declaration (Intrastat) and European Sales List.