{"id":27387,"date":"2024-06-21T05:32:38","date_gmt":"2024-06-21T05:32:38","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=27387"},"modified":"2024-06-24T04:35:11","modified_gmt":"2024-06-24T04:35:11","slug":"intra-community-transfers-of-goods","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/intra-community-transfers-of-goods\/","title":{"rendered":"Intra-Community transfers of goods"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27387\" class=\"elementor elementor-27387\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fbf1ac3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbf1ac3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19ef799\" data-id=\"19ef799\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6064539 elementor-widget elementor-widget-text-editor\" data-id=\"6064539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Intra-Community transfers of goods or consignment sales are related to the freedom of movement of goods and services within the European Union. We explain the concept further.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bc72149 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc72149\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8132e29\" data-id=\"8132e29\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb64081 elementor-widget elementor-widget-heading\" data-id=\"bb64081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Intra-Community transfers of goods: definition\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-09e85b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09e85b1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4f6f249\" data-id=\"4f6f249\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0a8962 elementor-widget elementor-widget-text-editor\" data-id=\"b0a8962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An intra-EU transfer is, in essence, a transfer of goods or services within the same EU company or between subsidiaries. For it to be considered a transfer, and not a traditional sale and purchase, two conditions must be met:<\/p><ul><li>The transactions must take place within the European Union, both at the place of dispatch and at the place of destination. In other words, it is a transaction between one or two companies domiciled or with a subsidiary in the European Union.<\/li><li>These transactions are made between companies, never to the final consumer. If this were the case, it would be a normal sale and purchase. It is not a question of avoiding taxes, but of speeding up their payment.<\/li><\/ul><p>It is important to differentiate between transfer and acquisition, because in the latter case the companies are different.<\/p><p>In a context of companies operating with more than one marketing or production site, this is more common. It is therefore not unusual to encounter such circumstances.<\/p><p>The practical result of the transfer is that the transfer is made without VAT. Why? Because, subsequently, the company receiving the good will adjust that amount with the tax office of its State.<\/p><p>Let us remember that general VAT rates vary between 17% and 27%, depending on the country, and that this would lead to dysfunctions. It cannot be recovered here, because it is simply deferred.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3340869 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3340869\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b565582\" data-id=\"b565582\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcd0f4e elementor-widget elementor-widget-heading\" data-id=\"bcd0f4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What conditions are needed to make or receive intra-Community transfers?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5d94546 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d94546\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a031d70\" data-id=\"a031d70\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7752d9 elementor-widget elementor-widget-text-editor\" data-id=\"f7752d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The conditions to be fulfilled in order to make or receive intra-Community transfers are as follows:<\/p><p>Carrying out an economic activity: in this type of transfer, an economic activity is being carried out. And this is central because, this being the case, in some cases, VAT will be due. We are therefore not talking about a non-profit operation, but an onerous one.<br \/>Having the Intra-Community Operator Registration (ROI): the ROI, which allows you to operate with companies in the European Union, is obtained at the request of a party. Therefore, it has to be applied for in advance.<br \/>The buyer has to settle the VAT at his tax office, according to the percentage that corresponds to him in his country. Failure to do so may result in an administrative penalty.<br \/>It is necessary to have the documentation: delivery notes, transfers, invoices if necessary&#8230; In any case, it must be available to the administration. And, above all, the information on movements must be recorded in the official books.<br \/>Finally, you must have the information of both companies, with their corresponding identification. In this way, you will have what you need to take all the necessary steps with guarantees.<\/p><p>Therefore, all these elements are necessary to be able to work with this legal figure. If any element is missing, the transfer will not be possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2e1e6c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e1e6c8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fbdba4f\" data-id=\"fbdba4f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6106bd0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6106bd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: center;\">Intra-Community transfer equals Consignment Sale<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5223660 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5223660\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da38798\" data-id=\"da38798\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bd86d1 elementor-widget elementor-widget-image\" data-id=\"4bd86d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/4-en-tamano-mediano.jpeg\" class=\"attachment-large size-large wp-image-27173\" alt=\"\" srcset=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/4-en-tamano-mediano.jpeg 640w, https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/4-en-tamano-mediano-400x225.jpeg 400w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9d924b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d924b4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ad0e17\" data-id=\"9ad0e17\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce6c384 elementor-widget elementor-widget-heading\" data-id=\"ce6c384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consignment sale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7a2fb27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a2fb27\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e8a8fb\" data-id=\"9e8a8fb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bae63b elementor-widget elementor-widget-text-editor\" data-id=\"2bae63b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Intra-Community transfers until 2020<\/h3><p>Until 2020, if your company sent goods to itself from one European Union (EU) country to another while retaining ownership of the goods (i.e. carrying out what is called a &#8220;transfer of goods&#8221;), you had to act as follows:<\/p><ul><li>He had to declare an intra-Community supply in Spain, exempt from VAT.<\/li><li>And an intra-Community acquisition in the country for which the goods are destined, with the applicable VAT being self-deducted in that country.<\/li><li>The subsequent sale to the final customer is considered an internal sale in that territory.<\/li><\/ul><h3>Intra-Community transfers from 2020<\/h3><p>If the purpose of these shipments is a &#8220;consignment sale&#8221; (i.e. if the goods are sent for storage in a warehouse and sold at a later date), it is foreseen that these transactions will be treated differently:<\/p><ul><li>For such overseas shipments you will not have to declare anything in your periodic VAT returns, nor issue any invoices.<\/li><li>At the moment the customer purchases the goods, your company will have to declare an intra-Community supply.<\/li><li>At the same time, your customer, for his part, must declare an intra-Community acquisition.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f31662d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f31662d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c0b983\" data-id=\"3c0b983\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5448960 elementor-widget elementor-widget-heading\" data-id=\"5448960\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consignment sale requirements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-67329af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67329af\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4fefdc5\" data-id=\"4fefdc5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3886c55 elementor-widget elementor-widget-text-editor\" data-id=\"3886c55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If the purpose of these shipments is a &#8220;consignment sale&#8221; or intra-Community transfer (i.e. if it is done so that the goods are stored in a warehouse and later sold), the transactions are treated differently :<\/p><ul><li>For the shipment abroad, the Spanish company does not have to declare anything in its periodic VAT declarations and does not have to issue an invoice.<\/li><li>When the EU customer acquires the goods, the selling company must declare an intra-Community supply.<\/li><li>And it will also be at the same time that the acquirer, for his part, must declare an intra-Community acquisition.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-70a6fd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70a6fd8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e13936\" data-id=\"5e13936\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a42344 elementor-widget elementor-widget-text-editor\" data-id=\"2a42344\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>However, for this to be applicable, certain requirements must be met:<\/h3><p>The sale must take place within twelve months of the shipment of the goods.<br \/>Your company does not have its place of business or a permanent establishment in the country of destination. If your company only has a warehouse and the sales are contracted from Spain, you will meet this requirement.<br \/>And that there is a prior consignment sales agreement between your company and the customer. This will not be the case if you send the goods without knowing in advance who will purchase them.<\/p><h3>Other formalities of consignment sales<\/h3><p>Also, from 2020, you must include these shipments in the declaration of intra-Community transactions (form 349) and in the register of intra-Community transactions (completion through the SII was postponed until 2021). If your company fails to comply with these formal requirements or any of the above, you will have to treat the shipments as a normal transfer of goods.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-decf3ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"decf3ba\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-88fda46\" data-id=\"88fda46\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-288e01e elementor-widget elementor-widget-heading\" data-id=\"288e01e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Intra-Community supplies ledger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d522e96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d522e96\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36dc28c\" data-id=\"36dc28c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f2ce42 elementor-widget elementor-widget-text-editor\" data-id=\"2f2ce42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Avoid confusion with intra-Community supplies<\/h3><h4><br \/>Do not get confused:<\/h4><p>Ordinary intra-Community supplies and acquisitions are recorded in the book of invoices issued and received.<\/p><p>Only these transactions are included in the register of intra-Community transactions:<\/p><ul><li>The dispatch or receipt of goods for the performance of expert reports or work carried out on movable tangible goods.<\/li><li>The transfer of goods of the same company from one EU country to another.<\/li><li>And from 2020, shipments of goods to other countries for consignment sales.<\/li><li>For a consignment sale to exist, among other requirements, there must be a prior consignment sale agreement with the customer and the sale must take place within 12 months of shipment abroad.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Intra-Community transfers of goods or consignment sales are related to the freedom of movement of goods and services within the European Union. We explain the concept further. Intra-Community transfers of goods: definition An intra-EU transfer is, in essence, a transfer of goods or services within the same EU company or between subsidiaries. For it to [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":27289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-27387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/transferencias-intracomunitarias-bienes.jpeg",640,427,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/transferencias-intracomunitarias-bienes-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/transferencias-intracomunitarias-bienes-300x200.jpeg",300,200,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/transferencias-intracomunitarias-bienes.jpeg",640,427,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.3) - 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