We speak of intra-Community supply when goods are sold and shipped inside the economic space of the European Union.
Brief description
An intra-Community supply occurs when a company sends or a consignee orders goods originating from another country belonging to the Union. The recipient must be a businessman who purchases the goods for his own business. Finally, the purchase of this good must be taxable to the recipient.
An intra-Community supply is generally exempt from taxation, as long as the movement of goods can be documented with appropriate shipping documents and appropriate accounting records. The commercial invoice must comply with the relevant regulations regarding its appearance, must state that it is exempt from tax, and must include the UID numbers of both the seller and the buyer.
