An intra-community supply occurs when a business sells goods to a business in another EU member state and the goods physically move from one EU member state to the other. Both businesses must hold a valid VAT identification number (USt-IdNr.). Such a supply is exempt from VAT. Instead, the recipient self-assesses VAT on the acquisition in their own country (intra-community acquisition), so the tax liability shifts to the recipient.
Intra-community supply in the e-invoice
In the XRechnung standard, an intra-community supply is represented using VAT category K. In addition, a justification text stating at minimum intra-community supply must be provided for the tax exemption. For an overview of all VAT categories, see VAT categories in e-invoices (S, Z, K, E, AE).
Category K cannot be combined with other categories: if an invoice represents an intra-community supply, every line item must be assigned category K, since the entire invoice is tax-exempt for the same reason.
How do I configure this in my e-invoicing solution?
For how to configure your shop for intra-community supplies and which requirements your e-invoicing solution specifically checks, see the documentation of the respective product:
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