Intra-Community VAT is a tax that applies to commercial transactions between European Union (EU) companies. This tax is used to regulate the circulation of goods and services within the EU and to ensure fair treatment between companies in different EU countries.

Intra-Community VAT applies to transactions of goods and services carried out between two companies located in different EU countries. In this case, the company that sells the goods or services does not charge VAT to its customer, as this tax is declared and paid at the destination country. In this way, double taxation is avoided and fair treatment between companies in different EU countries.

It is important to note that intraCommunity VAT is not an additional tax, but that is a way of regulating the circulation of goods and services within the EU and of ensuring fair treatment between companies.

In conclusion, intra-Community VAT is an essential tax on the circulation of goods and services within the EU, which guarantees fair treatment between companies in the different countries.