New regulations for 2019
Skip information indexVAT: Goods Delivery Locator 2020
Access to the Goods Delivery LocatorA 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- VAT 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)".
Previous Limits and deadlines for the application of the simplified regime and the special regime of agriculture, livestock and fishing in 2020 Next Directive (EU) 2019/2235 of the Council of December 16, 2019 amending Directive 2006/112/EC, relating to the common system of value added tax, and Directive 2008/118/EC, relating to the general system of excise taxes, as regards the defense effort within the framework of the Union