Taxation of goods

Here we give an overview of the place of supply of goods and the taxation of domestic transactions and acts, export and import of goods, and intra-Community supply and acquisition. Under the VAT Act, there are also a number of differences in the taxation of supply of goods, e.g. the supply of goods to be installed or assembled, new means of transport, etc. are taxed differently from the supply of other goods.

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Value Added Tax Act

Export of goods under a customs procedure

In addition to transporting goods out of the EU under the export procedure, within the meaning of the VAT Act (clauses 2, 3 and 4 of subsection 1 of § 5 of the VAT Act) the export of goods is also:

  1. the re-export of non-Union goods placed under the temporary admission procedure with partial relief from import duties from the Union customs territory;
  2. the re-export of non-Union goods placed under the inward processing customs procedure from the Union customs territory, or the delivery as take-away supplies, spare parts, accessories or consumption supplies on board a vessel or aircraft bound for a third country;
  3. the transfer of goods exported from the Union customs territory under the outward processing procedure and the discharge of the procedure for the goods.

Last updated: 10.08.2022

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Last updated: 06.09.2022

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