Circular 2021/C/47 on the VAT system for the B2B intra-Community trade of goods 

Second addendum to circular 2020/C/50 of 02.04.2020 on the VAT system for the B2B intra-Community trade in goods. Intra-Community supply of goods; exemption; proof; intra-Community acquisition of goods; transmission; destination assimilated to an intra-Community acquisition of goods; intra-Community triangular traffic; stock on demand (call-off stock)

Table of contents

1. Amendments to point 2.1. of circular 2020/C/50

2. Addition to section 3.6.1.4.3. of circular 2020/C/50

3. Adjustments in point 3.8.2. of circular 2020/C/ 50

4. Addition to point 6.2.3.1. of circular 2020/C/50

5. Adjustment in point 7.4.3.3.1. of circular 2020/C/50

6. Entry into force

See also Circular 2020/C/50 on the VAT system of B2B intra-Community trade in goods

First Addendum Circular 2021/C/26 on the VAT system for the B2B intra-Community trade of goods

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