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VAT practical manual 2022.
Chapter 3. Deliveries of goods and provision of services by companies and professionals
Intra-EU acquisitions and imports of goods

VAT practical manual 2022.

B) Concept of intra-EU acquisitions

Intra-EU acquisitions of goods
Intra-EU acquisitions of goods by companies and professionals
Intra-EU acquisitions of new means of transport by private individuals and companies without a VAT registration number
Operations similar to intra-EU acquisitions of goods for valuable consideration

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Updated webpage: July 25, 2023