A Hungarian company sold several tonnes of rapeseed to an Italian company which was in charge of transporting the goods from Hungary to another Member State. The Hungarian vendor exempted its sale from VAT as an intra-Community delivery and issued an invoice to the Italian purchaser without invoicing Hungarian VAT
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The conditions granting VAT exemption for an intra-Community supply are set in Belgium by article 39bis of the VAT Code and Royal Decree n°52, which grant application of the VAT exemption if the two following conditions are met:
Source: vatdesk.eu
