Definition: Turnover from intra-community deliveries of goods...

Category:

Turnover from intra-community deliveries of goods and services are the sales which correspond to the transactions defined as deliveries by the Directive modifying the 6th VAT Directive (Directives 77/388 and 91/680, Official Journal). For goods it covers the sales from one Member State to another. For services it covers the provisions of services to a receiver who is located in another Member State.

As far as goods are concerned this fiscal text is the reference for the definition of concepts within the framework of INTRASTAT. As for services, this corresponds to transactions which are not taxable within the territory of residence of the service provider, but which are taxable according to the 6th VAT Directive in the Member State of residence of the receiver (exports), as defined by the aforementioned Directive.