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Conditions for taxation at the place of delivery


Conditions for taxation at the place of delivery

The condition for recognizing the delivery of goods as part of a mail order sale from the territory of the country as a delivery made in the territory of the Member State of destination is receipt by the taxpayer, before the deadline for submitting a tax declaration for a given tax period, of documents which jointly confirm the delivery of goods to the buyer located in the territory of a Member State.


Destination for dispatched or transported goods. If the primary documents do not confirm this, additional documents can be used. Basic documents are e.g. shipping documents received by the carrier (forwarder). An example for additional documents may be commercial correspondence with the buyer or his order.

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