In August 2020, VAT simplification measures ('quick fixes') were introduced which apply to intra-EU transactions of goods, namely with regard to the simplification of rules applicable to consignment sales. These changes result from the rules imposed by EU Directive 2018/1910.
According to the new rules, the transfer of own goods to a warehouse or to the premises of a customer in another EU member state will no longer be considered as an intra-EU transfer and an assimilated
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Web page updated on 17 Mar 2025 16:06