Handbook
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Taxation of goods
Taxation of goods to be installed and assembled
Examples of how to declare sales and acquisitions of goods in the EU in a VAT return and a report on intra-Community supply
Transfer of goods with transport to a third country
Export of goods via a free zone
Export of goods under a customs procedure
Transfer of goods with transport to a special territory
The transfer of goods at sales facilities located in the passenger zone of an airport open for international passenger traffic
Sales with VAT refund, i.e. the tax-free system
Taxation of imported goods
Upon taxation of the import of goods, the same rate of VAT is applied to the taxable value of the imported goods as applied to domestic sales of the goods (either 22%, 9% or 5% according to § 15 of the VAT Act), except for the import exempt from tax.
Last updated: 12.01.2024
Last updated: 06.09.2022