Teise Euroopa Liidu liikmesriiki kauba toimetamisest tekib kauba ühendusesisene käive, mis tuleb deklareerida selle perioodi kohta, kui tehinguid on tehtud.
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.
