Intracommunautaire transactie betekenis
Een intracommunautaire verwerving vindt plaats als u goederen koopt die vanuit een ander EU-land naar Nederland worden vervoerd en waarbij de leverancier een ondernemer is. De levering door de verkoper is in het andere EU-land belast met 0%. De verwerving is in Nederland belast met Nederlandse btw. Levert u goederen door aan een derde ondernemer binnen de EU? Is het een intracommunautaire levering of een binnenlandse levering? Wie betaalt de btw?. Intracommunautaire transactie betekenis Een intracommunautaire levering vindt plaats wanneer een btw-plichtige verkoper goederen verkoopt aan een btw -plichtige koper. De btw -plichtige koper dient een geldig btw -nummer mee te geven uit een andere EU-lidstaat.
Intra-Community transaction Quick Fixes is a set of measures adopted by the European Union to simplify intra-community transactions and combat VAT fraud. The provisions of Council Directive (EU) / of December 4, , amended the VAT Directive //EC, introducing the so-called Quick Fixes VAT package.
European Union commerce E-commerce - the purchase of goods or services via the internet - is integral to consumer behaviour in the EU. In , 75% of internet users aged 16 to 74 bought goods or services online. The share of e-shoppers grew from 53% in to 75% in , an increase of 22 percentage points (pp).
Intra-Community transaction
Intra-Community acquisitions of goods, this is the other side of the above transaction, where the goods purchased are transported from a different European Union country. Intra-Community supplies of services, where a business provides services to other EU countries. As a result, you will issue an invoice at 0% VAT when making an intra-Community supply in the country of dispatch. Intra-Community acquisition of goods B2B. You will receive an invoice at 0% VAT following the intra-Community supply VAT exemption, however, as a buyer, you must apply the reverse charge mechanism on the intra-Community acquisition.EU trade definition
From to , EU foreign trade doubled and now accounts for over 30% of the EU’s gross domestic product (GDP). The EU is responsible for the trade policy of the member countries and negotiates agreements for them. The main goal of the EU's trade policy is to increase trading opportunities for European companies by removing trade barriers such as tariffs and quotas and by guaranteeing fair competition. It is essential for the European economy as it affects growth and employment.- EU trade definition Find out about the EU’s trade policies, economic security, and trade relations with the rest of the world. Up-to-date information on current trade talks, and trade agreements already in place. Helping small firms make the most of EU trade deals. The EU's role in the World Trade Organization and our ideas for reform.