What do I need to consider for intra-community deliveries?
March 28, 2023 | 40,00 EUR | answered by Lina Sauer
Dear tax consultant,
I am Anna Strauss and I operate an online shop where I sell products to customers in various EU countries. Lately, I have been experiencing increased difficulties with value added tax on intra-community supplies. I have read a lot about the topic, but I am still unsure about what exactly I need to pay attention to.
Currently, I am unsure if I am correctly calculating and paying the value added tax when selling my products to customers in other EU countries. I want to ensure that I comply with all legal requirements and do not risk any unexpected tax payments or penalties.
Could you please explain to me what special regulations and rules apply to intra-community supplies? What do I need to consider in the value added tax return and what documents do I need to prepare for it? Are there any specific forms that I need to fill out?
Furthermore, I am interested in how I can ensure that I calculate and pay the value added tax correctly. Are there any special tools or calculators that can help me with this? What are the potential consequences if I make mistakes in the value added tax for intra-community supplies?
Thank you in advance for your support and advice.
Kind regards,
Anna Strauss
Dear Mrs. Strauss,
Thank you for your inquiry regarding the value added tax on intra-community supplies in your online shop. It is understandable that you are unsure and want to ensure that you comply with all legal requirements.
Intra-community supplies refer to sales of goods to customers in other EU countries. In this case, there are special regulations and requirements regarding VAT. Basically, you must pay the VAT where the customer is located. This means that you must calculate and pay the VAT applicable in each EU country you are delivering to.
For the VAT declaration on intra-community supplies, you need to prepare specific documents. These include your invoices, shipping documents, and possibly proof of transportation. There are also specific forms, such as the Recapitulative Statement (ZM), that you must fill out for intra-community supplies.
To ensure that you calculate and pay the VAT correctly, I recommend contacting a tax advisor specialized in international VAT. There are also special tools and calculators available online that can help you calculate the VAT correctly.
Errors in VAT for intra-community supplies can lead to unexpected tax payments and penalties. Therefore, it is important to inform yourself well and seek professional help if necessary to avoid potential consequences.
I hope this information has been helpful to you and I am available for any further questions.
Best regards,
Lina Sauer
