Tax Updates: April 19th, 2022
Consistent with our commitment to provide updated information on current tax issues
Consistent with our commitment to provide updated information on current tax issues
Consistent with our commitment to provide updated information on current tax issues, we outline below the clarifications provided with Circular E.2019/2022 in relation to the changes pertaining to intra-community transactions, widely known as “Quick Fixes”.
In this edition (Download PDF , 0.2 MB)
- “Call-off stock” arrangements
- Chain transactions
- Fundamental requirements for the application of zero-rated intra-community supplies
- Proof of transport/documentation to evidence the intra-community nature of supplies