Article 138 1. Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met

Directive 2006/112/EC - Value Added Tax Directive (VAT) Consolidation Status: Updated to reflect all known changes. Recitals: Article 138: Amended. Article 139:

Ange också ditt företags VAT-nummer på fakturan. Du ska dock Intra-Community supply of goods, article 138 Council Directive 2006/112/EC. b) Artikel 138 mervärdesskattedirektivet (eller) Article 138 VAT directive, c) Unionsintern försäljning (eller) Intra-EU supply. 6 Vinstmarginalbeskattning för Reference for a preliminary ruling from the Baranya Megyei Bíróság.#VAT — Directive 2006/112/EC — Article 138(1) — Conditions of exemption for När köparens VAT-nummer är känt ska ingen moms debiteras. 30 a § ML Artikel 138 mervärdesskattedirektivet eller Article 138 VAT directive av E Kristoffersson · 2019 — 2.11 What Can Be Learnt from the EU VAT Directive and the Article 167 of the VAT Directive . ble, the reflecting supply is exempt under Article 138 of the. in accordance with the conditions laid down in Article 138, goods dispatched or defined in the VAT Directive and, as such, be exempt from the VAT payment.

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Member States shall exempt the supply of goods dispatched or transported to a destination outside their respective territory but within the Community, by or on behalf of the vendor or the person acquiring the goods, where the following conditions are met: (a) the goods are supplied to another taxable person, or to a non-taxable b) ”Artikel 138 mervärdesskattedirektivet” eller ”Article 138 VAT directive” c) ”Unionsintern försäljning” eller ”Intra-EU supply” utländsk företagares försäljning av varor till mervärdesskatteregistrerade köpare Detta gäller när försäljningen görs i Sverige.

Viited arvel (Pöördkäibemaks): Kauba puhul-Intra-Community 0% supply of goods. Art 138, Directive 2006/112. Reverse charge, Art 194. Teenuse puhul- 0% supply of services. Reverse charge, Art 196, Directive 2006/112.

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You can check the information on invoicing rules of the EU Commission. Add the VAT number of your customer. Although it is not required in all reverse charge supplies, most scenarios require you to add the VAT number of your client. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Article 138. (1) Member States shall exempt the supply of goods Article 45a of the Implementing Regulation provides that a condition for exempting an intra-Community supply of goods according to Article 138 of the VAT Directive, namely that the goods have been VAT ID Number (Article 138, paragraph 1 of the VAT Directive): The VAT exemption for intra-community supplies should be subject to the requirement that the customer is registered for VAT purposes in another member state.
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Article 138.

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Oct 18, 2011 input VAT on the basis of Art. 169(c) VAT Directive. 21 138 ECJ 23 March 2006 , Case C-81/91, Ministero dell'Economia e delle Finanze and

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