EU域内取得

Obtained within the EU Domain

Acquisition within the EU is a set with delivery within the EU. (These two transactions are also referred to as intra-EU transactions.)

For example, in the case where company A in the UK sells goods to company B in Germany, acquiring goods from company B in the UK becomes the company "acquiring in the EU", and from company B to company A Delivery to "EU region delivery". Delivery within the EU is tax-exempt as well as export.

To acquire within the EU, the acquirer (company A in the UK in this case) calculates and declares the amount of tax acquired within the EU at the tax rate of the destination (UK in this case), and the same amount is deducted for the same amount by the declaration form .

[Case C] Acquisition within the EU
Machinery equipment from the UK company A is purchased by German company B. In this case, the acquiring German company calls this acquisition within the EU. Delivery side Company A in the UK calls this as delivery within the EU. Because the delivery within the EU is a duty-free transaction, VAT is not taxed. On the other hand, because taxation is done on the acquiring side within the EU region, the acquiring side is obliged to calculate the amount of tax acquired within the region and declare it. Companies that acquire within the EU need to register VAT locally.