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Module 124 min2913 wordsFree — no account

Selling and buying goods inside and outside the EU: supplies, acquisitions, exports

A way to check what has landed — no marks, no account · 1 section · 416 words · 7 min

Test yourself

Question 1 of 6

Question 1 of 6

An Italian business ships goods to a German customer that has never given it a VAT number. Is the supply zero-rated?

Question 2 of 6

Question 2 of 6

By when must the invoice be issued for an intra-community supply made on 12 May?

Question 3 of 6

Question 3 of 6

Who pays the VAT on goods bought from a supplier established in France?

Question 4 of 6

Question 4 of 6

An EU supplier's invoice has not arrived by the end of the second month after the transaction. What does the buyer do?

Question 5 of 6

Question 5 of 6

A non-resident buyer personally takes goods bought in Italy out of the EU. Within what period must the goods leave for the sale to stay zero-rated?

Question 6 of 6

Question 6 of 6

A craftswoman established only in Italy sells online to consumers in other Member States for 6,000 € a year, with no other sales to foreign consumers and no option. Which VAT does she charge?

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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.