{"id":9343,"date":"2018-04-11T10:14:20","date_gmt":"2018-04-11T08:14:20","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=9343"},"modified":"2020-06-03T14:18:20","modified_gmt":"2020-06-03T12:18:20","slug":"vat-exemption-for-intra-community-transactions","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/","title":{"rendered":"VAT exemption for intra-Community transactions"},"content":{"rendered":"<p>Trade in goods between European Union member countries follows a particular regime. Council Directive 2006\/112 \/ EC of 26 November 2006 provides undertakings with a European legal framework as to the treatment of these transactions and the extent of their treatment.<!--more--><\/p>\n<h2>VAT EXEMPTION ON INTRA-COMMUNITY DELIVERIES<\/h2>\n<p>An intra-Community supply is a supply of tangible personal property (eg automobiles and books) shipped or transported from one Member State of the European Union to another Member State. These operations carry an effective transfer of ownership.<\/p>\n<p>In order to qualify for an exemption, the transaction must meet certain conditions. They are harmonized in Directive 2006\/112 \/ EC (to which some exceptions are mentioned).<\/p>\n<p>In fact, when an intra-Community supply is made by a taxable person established in a first Member State of the European Union to another taxable person or non-taxable legal person established in a second Member State of the European Union, the Directive indicates the obligation for Member States to <a href=\"https:\/\/www.asd-int.com\/en\/foreign-vat-reimbursement\" data-cke-saved-href=\"https:\/\/www.asd-int.com\/en\/foreign-vat-reimbursement\">exempt VAT<\/a> for this operation.<\/p>\n<h2>VAT EXEMPTION ON INTRA-COMMUNITY ACQUISITIONS<\/h2>\n<p>An intra-Community acquisition is determined by obtaining the power of disposal as an owner of tangible personal property shipped or transported by the seller, the acquirer or on their behalf, from another Member State of the European Union to an acquirer established in another Member State.<\/p>\n<p>In order to qualify for the exemption, the operation must meet a number of conditions laid down in Directive 2006\/112 \/ EC.<\/p>\n<p>Intra-EU trade is subject to many rules that are important to know and understand in order to carry out transactions within the EU. ASD Group is an international company specialized in VAT management. Do not hesitate to <a href=\"https:\/\/www.asd-int.com\/en\/contact\" data-cke-saved-href=\"https:\/\/www.asd-int.com\/en\/contact\">contact<\/a>\u00a0<a href=\"https:\/\/www.asd-int.com\/en\/contact\" data-cke-saved-href=\"https:\/\/www.asd-int.com\/en\/contact\">ASD Group experts<\/a>\u00a0for all your problems.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trade in goods between European Union member countries follows a particular regime. Council Directive 2006\/112 \/ EC of 26 November 2006 provides undertakings with a&#8230;<\/p>\n","protected":false},"author":36,"featured_media":9297,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44],"tags":[],"pays":[],"class_list":["post-9343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires<\/title>\n<meta name=\"description\" content=\"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\/112\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires\" \/>\n<meta property=\"og:description\" content=\"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\/112\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/\" \/>\n<meta property=\"og:site_name\" content=\"ASD\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-11T08:14:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-03T12:18:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"No\u00e9mie Almot\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"No\u00e9mie Almot\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/\"},\"author\":{\"name\":\"No\u00e9mie Almot\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/person\\\/ce2b34c81cda744c0b6ce91648ab367b\"},\"headline\":\"VAT exemption for intra-Community transactions\",\"datePublished\":\"2018-04-11T08:14:20+00:00\",\"dateModified\":\"2020-06-03T12:18:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/\"},\"wordCount\":279,\"publisher\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/exoneration-tva-intracom.jpg\",\"articleSection\":[\"All\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/\",\"name\":\"Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/exoneration-tva-intracom.jpg\",\"datePublished\":\"2018-04-11T08:14:20+00:00\",\"dateModified\":\"2020-06-03T12:18:20+00:00\",\"description\":\"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\\\/112\\\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/exoneration-tva-intracom.jpg\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/exoneration-tva-intracom.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/vat-exemption-for-intra-community-transactions\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"ASD Group\",\"item\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"All\",\"item\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/category\\\/all\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"VAT exemption for intra-Community transactions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\",\"name\":\"ASD\",\"description\":\"Simplify your international growth\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#organization\",\"name\":\"ASD Group\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.asd-int.com\\\/wp-content\\\/uploads\\\/2020\\\/07\\\/Logo-ASD_noir.png\",\"width\":1054,\"height\":714,\"caption\":\"ASD Group\"},\"image\":{\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/#\\\/schema\\\/person\\\/ce2b34c81cda744c0b6ce91648ab367b\",\"name\":\"No\u00e9mie Almot\",\"url\":\"https:\\\/\\\/www.asd-int.com\\\/en\\\/author\\\/nalmot\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires","description":"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\/112\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/","og_locale":"en_US","og_type":"article","og_title":"Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires","og_description":"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\/112\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.","og_url":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/","og_site_name":"ASD","article_published_time":"2018-04-11T08:14:20+00:00","article_modified_time":"2020-06-03T12:18:20+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg","type":"image\/jpeg"}],"author":"No\u00e9mie Almot","twitter_card":"summary_large_image","twitter_misc":{"Written by":"No\u00e9mie Almot","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#article","isPartOf":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/"},"author":{"name":"No\u00e9mie Almot","@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/person\/ce2b34c81cda744c0b6ce91648ab367b"},"headline":"VAT exemption for intra-Community transactions","datePublished":"2018-04-11T08:14:20+00:00","dateModified":"2020-06-03T12:18:20+00:00","mainEntityOfPage":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/"},"wordCount":279,"publisher":{"@id":"https:\/\/www.asd-int.com\/en\/#organization"},"image":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg","articleSection":["All"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/","url":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/","name":"Exon\u00e9ration de la TVA pour les op\u00e9rations intracommunautaires","isPartOf":{"@id":"https:\/\/www.asd-int.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#primaryimage"},"image":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg","datePublished":"2018-04-11T08:14:20+00:00","dateModified":"2020-06-03T12:18:20+00:00","description":"Les \u00e9changes de biens entre des pays membres de l\u2019Union europ\u00e9enne ob\u00e9issent \u00e0 un r\u00e9gime particulier. La directive 2006\/112\/CE du Conseil en date du 26 novembre 2006 fournit notamment aux entreprises un cadre juridique europ\u00e9en quant aux traitements de ces op\u00e9rations et \u00e0 l\u2019\u00e9tendue du r\u00e9gime de celles-ci.","breadcrumb":{"@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#primaryimage","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2018\/03\/exoneration-tva-intracom.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.asd-int.com\/en\/vat-exemption-for-intra-community-transactions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"ASD Group","item":"https:\/\/www.asd-int.com\/en\/"},{"@type":"ListItem","position":2,"name":"All","item":"https:\/\/www.asd-int.com\/en\/category\/all\/"},{"@type":"ListItem","position":3,"name":"VAT exemption for intra-Community transactions"}]},{"@type":"WebSite","@id":"https:\/\/www.asd-int.com\/en\/#website","url":"https:\/\/www.asd-int.com\/en\/","name":"ASD","description":"Simplify your international growth","publisher":{"@id":"https:\/\/www.asd-int.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.asd-int.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.asd-int.com\/en\/#organization","name":"ASD Group","url":"https:\/\/www.asd-int.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","contentUrl":"https:\/\/www.asd-int.com\/wp-content\/uploads\/2020\/07\/Logo-ASD_noir.png","width":1054,"height":714,"caption":"ASD Group"},"image":{"@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.asd-int.com\/en\/#\/schema\/person\/ce2b34c81cda744c0b6ce91648ab367b","name":"No\u00e9mie Almot","url":"https:\/\/www.asd-int.com\/en\/author\/nalmot\/"}]}},"modified_by":null,"_links":{"self":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/posts\/9343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/users\/36"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/comments?post=9343"}],"version-history":[{"count":0,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/posts\/9343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/media\/9297"}],"wp:attachment":[{"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/media?parent=9343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/categories?post=9343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/tags?post=9343"},{"taxonomy":"pays","embeddable":true,"href":"https:\/\/www.asd-int.com\/en\/wp-json\/wp\/v2\/pays?post=9343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}