VAT Query

EveT

Hi,

am looking at an invoice with the following line 'VAT due by the co-contracting party following art.36 of EU Council Directive 2006/112/EC'.

I am just wondering if there is no VAT on this invoice because it is a zero rated intra EU Supply, or because it is an exempt product?

For our VAT return,

thanks in advance

prinz

Article 36 of that Directive seems to be more about the place of supply/installation for determining where and what VAT is applicable.

Article 36
Where goods dispatched or transported by the supplier, by the
customer or by a third person are installed or assembled, with or
without a trial run, by or on behalf of the supplier, the place of
supply shall be deemed to be the place where the goods are
installed or assembled.
Where the installation or assembly is carried out in a Member
State other than that of the supplier, the Member State within the
territory of which the installation or assembly is carried out shall
take the measures necessary to ensure that there is no double
taxation in that Member State.

Sounds to me when it references the above article like it is zero rated because it is an Intra-Community transaction.

EveT

thank you