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VAT Directive — Article 20

The article's text

Article 20 ‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began. Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation. That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
1
business association
1
other
WhoCountryWhat they wrote
Handelsverband Deutschland - HDE e.V.DE(jede Lieferung und Verbringung von Gegenständen gemäß Artikel 138, jeden innergemeinschaftli- chen Erwerb von Gegenständen gemäß Artikel 20 und jede erbrachte Dienstleistung, die in einem anderen Mitgliedstaat als dem Mitgliedstaat der Ansässigkeit des Liefer ↗
Christian AMANDBEand transfer of goods carried out in accordance with Article 138, on each intra-Community acquisition of goods in accordance with Article 20 and each supply of a service that is taxable in a Member State other than that in which the supplier is established:’; ↗
InHouse Tax ForumBEcomply with the obligation to issue an invoice. Following art. 268, taxable persons making intra-community acquisitions of goods (Art. 20 & 21) are also required to submit the data as required under Digital Reporting Requirements. While the issuer of the invoi ↗

Source: public consultation submissions and position papers. n = 3 mentions; counted as a literal reference to the article number.

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