Obtained within the EU domain

Define acquisition within region

EU acquisition

"Acquisition within the EU" is the acquisition of the right to dispose of tangible movables, and that asset is transferred from one member country to another member country. It is deemed to be acquisition within the EU if assets are shipped to acquirers by transportation by suppliers or acquirers, or those who have been delegated from them.
In addition, the "in-region" acquired within the EU means 28 EU countries. Under the European Value Added Tax Law, the EU 28 countries are referred to as the Community, and the rest of the country is referred to as the third territories. EU intra-regional acquisition refers to the movement of goods between Member States. As an example, this is the case when company A in UK purchases a machine from company B in Germany, which is another EU member country. (There is also "import" as a concept different from the acquisition within the EU.) Importing means bringing assets from third countries other than Member States into the EU.

The taxable land acquired within the EU is stipulated as the place where the sending or transport of assets to the acquirer is completed. In the case where the assets to be transferred are transported and the case where they are not transported, the taxable land in the transfer of the assets is different.

If the asset is not transported, it is said that the place where the asset existed as the taxable place when the asset was transferred. Where assets are transported by sellers or acquirers or transported by a contractor, the taxable land of the transfer of assets is basically the place where the asset was located when the transport of assets to the customer began It is stipulated.