PL: WNT – Wewnątrzwspólnotowe nabycie towarów | DE: Innergemeinschaftlicher Erwerb
Definition
Intra-Community acquisition is the acquisition of goods dispatched from one EU member state to another. It is subject to VAT in the destination country under reverse charge. No customs duties apply as goods are in EU free circulation, but it must be reported in VAT returns and Intrastat.