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V0361-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Obligation to self-assess and pay VAT and the equivalence surcharge on intra-Community acquisitions

A professional under the equivalence surcharge regime inquires about the payment method for goods acquired from China, cleared in Belgium, and shipped to Spain. The DGT rules that the transaction constitutes an intra-Community acquisition subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment and payment obligations for professionals under the equivalence surcharge regime when dealing with goods cleared in another EU Member State.

Lifecycle

2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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