In a situation where the second supply has taken place before the intra-Community transport occurs, the intra-Community transport cannot be ascribed to the first supply. The first supply is not eligible for the zero VAt-rate.
We started to count down the last days of to the PrimeGlobal EMEA conference, which will take place in Warsaw this year. We expect over 100 delegates from Europe and from the world. The conference starts on 17th of September 2016 and will end on September 20th.
We encourage you to read our latest newsletter, which includes information about boxes of products classified as samples for the purpose of VAT, the possibility to deduct losses by a member of tax capital group and the obligation to send the Uniform Control File.