An intra-Community supply is also deemed to take place when a company transfers goods to the rest of the Community territory for its own use. Items that are only intended for temporary use in another EU Member State, such as tools for a construction site, are excluded. In principle, intra-Community spending is not liable for tax within Austria; acquisition tax is, however, payable in the other EU Member State. The assessment basis here is the purchase price or cost price.
With effect from 1 January 2020, the consignment stock regulations can be applied under certain conditions (article 1a UStG 1994).
Where these regulations are applied, the transfer of goods to a consignment stock in another EU Member State is not subject to acquisition tax and the delivering entrepreneur does not need to be registered in the destination country. The subsequent delivery from the consignment stock to the purchaser is tax-free in the country of origin of the goods as an intra-Community delivery and the purchaser must pay tax on the intra-Community acquisitions in the destination country.
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