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Practical Handbook VAT 2022


Deliveries of goods dispatched or transported by the vendor, directly or indirectly, or on his behalf, from a third country or territory to a customer in a Member State are regarded as distance sales of imported goods, where the following conditions are met :

  1. The recipients are persons whose intra-Community acquisitions of goods are not subject to tax under the provisions of Article 14 of the LIVA, or any other person who is not a trader or professional acting as such.

  2. The goods which are the subject of such supplies are other than new means of transport or goods which are the subject of installation or assembly.