For EU-based companies, VAT is chargeable on most sales and
purchases of goods within the EU. In such cases, VAT is charged and
due in the EU country where the goods are consumed by the final
consumer. Likewise, VAT is charged on services at the time they are
carried out in each EU country.
VAT isn’t charged on exports of goods to countries outside the EU. In
these cases, VAT is charged and due in the country of import and
Baum don’t need to declare any VAT as an exporter.
However, when exporting goods Baum will need to provide
documentation as proof that the goods were transported outside the
EU. Such proof could be provided by presenting a copy of an invoice, a
transportation document or an import customs record to the tax
authorities.
Source: European Union
Estimated delivery: September 2022
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