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VAT practical manual 2021.

Operations similar to intra-EU acquisitions of goods for valuable consideration

The following operations are considered as such:

  1. The sending of goods without transfer (that is, when the transferor and the transferee are the same person) from another Member State to the territory of application of the tax.

    Exceptions are made to operations excluded from the concept of transfer of goods as an operation assimilated to delivery of goods.


    A French businessman sends goods from France to a warehouse he owns located on the Peninsula or the Balearic Islands for subsequent distribution in Spain. The operation is considered an intra-community acquisition.

  2. The allocation by the forces of a State party to the North Atlantic Treaty for its use or that of the civil element, of goods not acquired under the normal conditions of taxation of the tax in the Community, when their importation cannot benefit from the exemption from the VAT as good destined for NATO .

  3. Any acquisition resulting from an operation that, if carried out in the interior of the country by a businessman or professional, would be classified as a delivery of goods for tax purposes.


    • The sale of goods made by a French businessman to a Spanish businessman with a suspensive condition when the goods are sent to Spain, is considered an operation assimilated to an intra-community acquisition of goods.

    • In Spain, the acquisition of goods by a Spanish commission agent under a sales commission contract to a French client is subject to mediation on his own behalf in a sale of goods in which there is transport from France to Spain. .