Supplies of goods by Estonian businesses to EU businesses
An intra-EU supply of goods means the transfer of goods to a taxable person or taxable person with limited liability in another EU member state together with the transport of the goods from Estonia to the other EU member state.
Supplies are subject to the zero rate of VAT in Estonia if:
• the customer is registered for VAT in another EU member state;
• the supplier records the customer's VAT number in its business records and on its invoice;
• the supplier declares the supply on its EC sales list (recapitulative statement); and
• the supplier obtains and retains proof of dispatch of the goods to another EU member state.
The term 'triangulation' is used to describe the situation where a business in EU member state A wishes to buy goods from a supplier in EU member state B and sell them to a business customer in EU member state C.
If the goods were to move directly from EU member state B to EU member state C, the business in EU member state A would be required to register for
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