Data on special intra-Community trade arrangements
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Yes, they will be taxed in the destination Member State and must submit a census declaration, form 036, indicating the destination country, having exceeded the limits and that it is taxed in the destination Member State.
Yes, by submitting a census declaration, form 036, indicating the country of destination, not having exceeded the established limits and choosing to pay taxes in the Member State of destination.
Taxpayers who have opted to pay taxes outside the territory of application of the Tax must prove to the tax authorities that the supplies made have been declared in another Member State.
They must prove to the tax authorities that the deliveries made have been declared in another Member State.
No, never.
Yes, in any case, when the place of arrival of the shipment or transport is located in the aforementioned territory.
The seller, provided that he is not already registered in the Census of Businessmen, Professionals and Withholders, will inform the Tax Administration through the census declaration, form 036, the subjection to VAT of said deliveries of goods.