Special intra-Community trade regimes. Article 14. VAT Law

Article 14 of the VAT Law establishes a special non-tax regime for intra-Community acquisitions of goods.

Thus, intra-community acquisitions of goods made by the persons or entities listed below will not be subject to Value Added Tax:

1. Taxpayers under the special regime for agriculture, livestock and fishing, with respect to goods destined for the development of the activity subject to this regime.
2. Taxpayers that only carry out transactions that are not eligible for full or partial tax deductions.
3. Legal entities that do not act as entrepreneurs or professionals.

1. Threshold 10,000 exceeded € in intra-community acquisitions of goods
2. Option to be subject to VAT on intra-community acquisitions of goods