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Intra-Community transactions

Information about intra-community deliveries

 

All intra-community deliveries are taxed 0% VAT.

 

Europromos is a Dutch organization and therefore delivers to companies outside of The Netherlands, but within the EU, at 0% VAT tax. These are called intra-community deliveries.

 

An intra-community delivery is a delivery of goods from one company to the other, both based within the EU. It is important that the receiver has a so called VAT registration number. When in doubt, this number can be checked by the IRS. A transport proof of delivery must also be provided if wanted. The company that makes such a delivery and meets all requirements can apply the zero rate. The receiver contributes VAT tax of the country he is based in. If the zero rate is applied incorrectly, then the delivering party still has to pay VAT tax and will receive a fine from the IRS. (source Belasting collectief Nederland, belastingcollectief.nl)