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.


The content of the handbook opens from the menu below. Click on the arrow symbol to display the subtopics.

Useful link

Transactions treated as intra-Community supply of goods

  • Intra-Community transfer of goods
  • Transport of goods to another Member State for them to be used for business purposes

Last updated: 28.07.2022

Last updated: 06.09.2022

Was this page helpful?