In addition to the previous prerequisites for the tax-free treatment of intra-Community deliveries, it is now also necessary that the supplier has been informed of the purchaser's VAT number and that the delivery has been included in the ZM; two new material and legal requirements have been created!

Tip:

If the purchaser applies for a VAT number at the time of the ig delivery but has not yet received it, the ig delivery can still be treated as tax-free if the purchaser actually receives the VAT number and notifies the supplier after it has been issued.

tip

Since the UID number will be of material and legal importance in the future, it is recommended that the UID number and documentation of the query (2nd stage) be checked on an ongoing basis with a view to granting the input tax deduction.

Consignment warehouse

The regulation on consignment warehouses - i.e. warehouses in other member states to which entrepreneurs can deliver tax-free - will be regulated uniformly across the EU from 1.1.2020; this regulation largely corresponds to the Austrian regulation.