VAT that crosses borders
Trade with partners in other EU states has its own VAT rules: intra-community supplies may be exempt, acquisitions are declared through reverse charge, and all operations are reported separately. An error here quickly leads to VAT discrepancies and audits.
What we do for you
- Checking the validity of the partner’s VAT number in the VIES system;
- Correct application of the exemption for intra-community supplies;
- Treating intra-community acquisitions through reverse charge;
- Preparing the 390 recapitulative statement;
- Reconciling with the VAT return (300) and e-invoicing;
- Advice on triangular operations and cross-border services.
Why Conta Fiscal
For companies with German and Austrian partners, we handle intra-community VAT correctly and communicate directly in German with the partner or parent company.
Frequently asked questions
They can be exempt if the conditions are met: valid buyer VAT number in VIES, transport of goods to another EU state and proper documentation. We check each condition.
The recapitulative statement of intra-community supplies and acquisitions, which we prepare and file monthly for your EU operations.
Through the European Commission's VIES system. We verify validity before applying the exemption to avoid a non-compliant acquisition.