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.

Useful link

Handbook “Taxation of goods”

Taxation and declaration of the supply of goods

Last updated on 31.07.2025

Last updated: 05.11.2025

Was this page helpful?

* Fields marked with an asterisk (*) are required.


If you wish an answer, write your e-mail address.