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V1134-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Sale of goods to a national customer with destination in another EU member state is not an intracommunity delivery if no foreign VAT ID is provided

A Spanish company sells goods to a national customer who requests direct delivery to a customer in Portugal. The DGT determines that if the national customer does not provide a foreign VAT ID, the transaction is an internal sale subject to VAT and not an intracommunity delivery.

In 6 key points

Lifecycle

2022-05-20PublishedPublished 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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