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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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 20%, 9% or 5% according to § 15 of the VAT Act), except for the import exempt from tax.

Last updated: 06.10.2022

Last updated: 06.09.2022

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