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Practical Handbook VAT 2021

Intra-EU acquisitions and imports

1.Intra-Community acquisitions of goods or services

The taxable person is the person who performs them, i.e. the purchaser of the goods or services.


The tax shall be payable by those who carry out the imports.

They shall be deemed to be importers, provided that the requirements of customs legislation are met:

  1. The recipients of the imported goods.

  2. Travellers, for the goods they carry on entering the territory.

  3. The owners of the property, in cases not covered by the previous numbers.

  4. The purchasers or, where applicable, the owners, lessees or charterers of the goods, in the case of transactions treated as imports of goods.

On the other hand, in the case of imports referred to in Article 27.12 of the LIVA, if the importer acts through a tax representative, the latter is obliged to comply with the material and formal obligations derived from such imports.