
(AGENPARL) – LONDON mer 29 giugno 2022

The VAT treatment of intra-EC supplies of excise goods varies depending on the circumstances. These can be summarised as follows.
Where the supplier arranges the transport
Customer’s status | Where taxed |
---|---|
VAT registered | In the Member State of arrival as an acquisition by the customer |
Non-taxable person (for example a fully exempt business) | In the Member State of arrival as a distance sale by the supplier (see VATSM3700) |
Private individual acting as such | In the Member State of arrival as a distance sale by the supplier (see VATSM3700) |
Where the customer arranges the transport
Customer’s status | Where taxed |
---|---|
VAT registered | In the Member State of arrival as an acquisition by the customer |
Non-taxable person (for example a fully exempt business) | In the Member State of arrival as an acquisition by the customer (see VATSM6420 and VATSM6430) |
Private individual acting as such | As a domestic supply in the Member State of departure |
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/vat-single-market/vatsm6410