I am purchasing an used book binding machine from Poland to Slovakia. I am not registered for VAT as I didn't exceed the legal limit obliging me to do so, however I do have VAT ID number for receiving goods / services from EU states (e.g. I pay VAT in my country on Facebook ads that are billed in Ireland.)

In this case when it's used machinery, would I also need to pay the VAT for it in my country once I received it?

The seller told me that I do not have to pay it as it is intra community delivery where VAT is 0% except for passenger cars, but I am not really understanding it or sure how it works.

  • it is intra community delivery where VAT is 0% That seems a bit fishy. Isn't VAT applied for all goods sold in EU ? You pay 0% VAT only when the good is sold outside EU. europa.eu/youreurope/business/taxation/vat/vat-rules-rates/…
    – DumbCoder
    Commented Apr 30, 2020 at 6:58
  • If the buyer has VAT ID then the seller sells it with 0% VAT and then you have to pay VAT on it in his country. That’s if it’s between two member states of EU and if it’s B2B. But I am not sure how it works on used things and if there should be vat, because in my understanding someone at some point already paid vat on it so why should I again Commented Apr 30, 2020 at 10:17
  • VAT gets taken at the time of sale to the consumer. When a business buys goods for resale (or use in the business) they don't have to pay VAT. So it's likely no one has paid VAT on the machines yet. If you operate a registered business you can also buy stuff without paying VAT, just make sure your books are accurate. If you sell to a private person after that you will have to charge VAT and send it to the government.
    – xyious
    Commented May 5, 2020 at 17:30


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