Intra-community exchanges

Esandis' core business is to find European partners for European companies in Europe. With the absence of customs barriers, the European market will be the market of the future.

On January 1, 1993 customs formalities and taxes disappeared within the scope of intra-community exchanges. The agreement was endorsed signed by the European Union and its members (European directive). In essence this created a single market based on the free movement of goods without customs duties, with the exception of certain products.

Two problems still need resolution: what documents need to be submitted to authorities, and secondly, to whom do you have to pay the VAT (Value Added Tax).

Intra-community exchanges, customs procedures and customs documents

It should be noted that the necessary documents have changed, with some removed and others created. The SAD (single administrative document) is one example. Indeed, the customs document SAD (single administrative document) and SAD-T2 are no longer necessary. The invoice, meanwhile, is now only used as an accounting document. Note: you will eventually have to submit an SAD T1.

Other documents worth mentioning here among the customs documents, include movement certificates EUR1 and EUR2 and the certificate of origin. We can also mention the EXS, the new Exit Summary declaration and the ENS, the new Entry Summary declaration. Both are part of new ECS (Export Control System) procedures.

Intra-community exchanges and VAT

The VAT, Value added tax, is and will remain an important problem within the scope of international trade exchanges. It can be due, for example, in the cases of VAT on services and VAT on handling services.

This VAT can indeed be subject to a value added tax credit. A company seeking VAT refunds abroad must also submit an application form in the country where the transaction took place.