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Practical Handbook VAT 2021

Intra-EU acquisitions

The taxable amount of the intra-Community acquisitions of goods shall be determined in accordance with the provisions for supplies of goods and services.

In the transactions assimilated by transfer of goods, shall be determined in accordance with the provisions for the self-consumption of goods.

In the case of acquisitions taxed under the Spanish VAT because the recipient communicates a Spanish VAT number and has not been taxed in the Member State of arrival, the taxable amount shall be that corresponding to the intra-Community acquisitions which have not been taxed in the Member State of arrival of the transport of the goods.