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Where the transaction is taxed: place of supply and the exempt intra-EU supply of goods
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 337 words · 4 min
Worked example
A customer without a VAT number
Illustrative example. A workshop in Zaragoza sells parts for 2,500 € to a company in Toulouse that provides no French VAT number. One condition of article 25 is missing, so the supply, located in Spain because the transport starts there, is subject to VAT and not exempt: the invoice carries 21 %, that is 525 € of Spanish VAT.
Worked example
A shipment at the end of March
Illustrative example. A business hands an order for a customer in Porto, who holds a Portuguese VAT number, to the carrier on 28 March and issues the invoice on 2 April. Transport begins in March, but the invoice comes before 15 April: VAT becomes chargeable on 2 April and the transaction belongs to the second quarter.
Practical case
The Lyon order, step by step
On 20 March Marta hands the lamps for the Lyon order, 4,000 € excluding tax, to the carrier. Marta is registered in the register of intra-EU operators. The shop has communicated a French VAT number that the VIES check confirms, and Marta keeps the transport documents. She issues the invoice on 3 April. How much Spanish VAT does she charge, on what date does the supply become chargeable and in which quarter must she report it?
Hint: Look first at where the transport begins; then compare the invoice date with the 15th of the month after the goods leave.
Show the solution
Transport begins in Seville, so the supply is located in Spain (article 68). It meets the conditions of article 25: goods sent to another Member State, a business customer with a French VAT number communicated and verified, and proof of transport; it is exempt as long as it appears on modelo 349. Spanish VAT charged: none. Since transport begins in March, the chargeable date would be 15 April, but the invoice is issued earlier, so the chargeable event moves forward to the invoice date (article 75.Uno.8.º). The transaction therefore belongs to the second quarter.
Answer: 0 € of Spanish VAT; chargeable on 3 April; second quarter
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.