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A company sought clarification on whether purchasing goods from a Norwegian supplier, cleared through customs in an EU Member State by a Danish carrier, constituted an import or an intra-Community acquisition, and which VAT number should be reported in the SII. The DGT ruled that it is an intra-Community acquisition and that the supplier's VAT number must be provided.
Cuestión planteada Se cuestiona la consultante si la operación efectuada es una importación o una adquisición intracomunitaria de bienes, y si el nombre y Número de Identificación Fiscal (NIF) que debe suministrar a través del Suministro Inmediato de Información (SII) es el del proveedor o el del transportista.
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