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VAT: Goods Delivery Locator 2020

Access to the Goods Delivery Locator

A new version of the Goods Delivery Locator is available for fiscal year 2020. This new version incorporates the changes introduced by Council Directive (EU) 2018/1910, of December 4, 2018, in Council Directive 2006/112/EC (VAT Directive), applicable from January 1, 2020 , with the aim of simplifying and harmonizing certain intra-community operations. Specifically:　

  • Sale of reserve stock or consignment sales : will give rise to a single operation - intra-Community supply of goods exempt in the Member State of departure made by the supplier and intra-Community acquisition in the Member State of arrival made by the customer when the goods are made available to him.　
  • Chain operations : The transport will be understood to be linked to the delivery made by the supplier in favor of the intermediary, unless the latter has communicated a VAT NIF provided by the Member State of departure.　
  • Intra-community deliveries : For the application of the exemption, together with the condition of transport of the goods to another Member State, as a material condition it will be necessary that the purchaser has communicated to the supplier a valid VAT identification number and the supplier has included the transaction in the recapitulative statement.　

To access the new Locator, simply select "Goods Delivery Locator (2020)".