- VAT exemption for importing goods destined for another EU country
- Importer avoids paying VAT at the time of importation
- Importer must provide certain information to authorities, such as VAT numbers and evidence of transport
- Conditions for applying the VAT exemption are laid down by Member States
- Exemption implemented in all Member States since January 1st, 2011
- Exemption may not be refused if importer is not aware of subsequent tax evasion by recipient
Source: vatdesk.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
