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Distance sale to the territory of the Country

Categories: Glossary of tax related terms, RSS

Distance sale to the territory of the Country – is a supply of goods dispatched or transported by a payer of value added tax or for his benefit from the territory of a Member State other than the territory of the Country into the territory of the Country, which is the country of destination for the goods being dispatched or transported, provided that the supply is made for the benefit of:

a) a taxpayer or a legal person not being a taxpayer within the meaning of Article 15, who is not obliged to settle intra-Community acquisition of goods or

b) an entity other than those specified in a) above, not being a taxpayer within the meaning of Article 15 and not obliged to settle intra-Community acquisition of goods.