VATSM6410 - Particular types of transaction: goods subject to excise duty: introduction
The VAT treatment of intra-EC supplies of excise goods varies depending on the circumstances. These can be summarised as follows.
Where the supplier arranges the transport
| Customer바카라 사이트™s status | Where taxed |
|---|---|
| VAT registered | In the Member State of arrival as an acquisition by the customer |
| Non-taxable person (for example a fully exempt business) | In the Member State of arrival as a distance sale by the supplier (see VATSM3700) |
| Private individual acting as such | In the Member State of arrival as a distance sale by the supplier (see VATSM3700) |
Where the customer arranges the transport
| Customer바카라 사이트™s status | Where taxed |
|---|---|
| VAT registered | In the Member State of arrival as an acquisition by the customer |
| Non-taxable person (for example a fully exempt business) | In the Member State of arrival as an acquisition by the customer (see VATSM6420 and VATSM6430) |
| Private individual acting as such | As a domestic supply in the Member State of departure |