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What is an intra-community supply?

Intra-Community supply means a supply of goods that are transported by or on behalf of the supplier or the person to whom the supply is made from a Member State (Malta) to another Member State.
 
The place of the intra-Community supply is where transport begins, that is to say in Malta.
 
An intra-Community supply of goods from Malta to another EU Member State will be exempt from VAT if, besides the fact that the goods are being transported from Malta to another Member State:
  • the supplier is a taxable person registered under article 10 acting as such;
  • the purchaser is identified for VAT purposes in another Member State (identification number preceded by an ISO code indicating the Member State) and this identification number is reported on the relative invoice.
 

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