et

ühendusesisene käive

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1158657 Last modified 10.06.2026
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Domain taxationaccountancy & debiting
  • tekib Euroopa Liitu kauba toimetamisel
  • is created as a result of transport of the goods to another Member State
ühendusesisene käive
Usage examples
  • Teise Euroopa Liidu liikmesriiki kauba toimetamisest tekib kauba ühendusesisene käive, mis tuleb deklareerida selle perioodi kohta, kui tehinguid on tehtud.
intra community supply
Usage examples
  • The delivery of goods to another European Union member state creates intra community turnover of goods, which must be declared only when transactions have been made, and an invoice confirming the transaction must be attached.

Riigi Teataja terminisõnastik

ID 1155573 Last modified 23.03.2026
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  • n intra-Community supply (ICS) is the VAT-exempt, zero-rated sale and transport of goods from a business in one EU Member State to a VAT-registered business in another EU Member State. It allows cross-border trade without immediate VAT charges, shifting the VAT liability to the buyer in the destination country.

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