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.

Handbook

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Value Added Tax Act

Transactions and operations treated as exports of goods

Next subtopics in the menu:
  • Transfer of goods with transport to a non-EU country
  • Export of goods via a free zone
  • Export of goods under a customs procedure
  • Transfer of goods with transport to a special territory
  • 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

Last updated: 30.05.2022

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Last updated: 06.09.2022

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