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Customs Requirements
For customs purposes, the European Union (EU) is considered to be unique territory, customs rights or measures of equivalent effect on intra-Community trade are not applied.
VAT (Value Added Tax)
Despite some standardization, namely at the level of normal rate and reduced rates, Member States (MS) are sovereign in their fixation. In Belgium, the normal rate is 21% and the reduced 6%.
STC (Special Taxes on Consumption)
EU-fixed rates are minimum rates, with EU countries can fix higher rates, variables (Search Tool) according to product (e.g.: mineral oils; tobacco manufactured; alcohol; alcoholic beverages).
Commercial Invoice
Not being the goods subject to customs documentation, the commercial invoice assumes vital importance. This should always indicate the VAT numbers of the seller and acquirer, preceded from the country's code (see Q11). The Portuguese seller can validate the VAT number of the community acquirer in the VIES System (Frequently Asked Questions).
The eInvoicing directive has reduced trade barriers arising from the different legal requirements and national technical standards for electronic billing.
The European Commission provides Technical Sheets with information about policies, technical standards, digital reporting requirements, among others in the 27 EU Member States and four more European Economic Space (EEE) countries.
Statistical Control of Intra-Community Exchanges
In the absence of customs enforcement that makes this information available, it is up to the economic operators to present the Intrastat Statement.
Compliance of Community Legislation
Adoption of harmonization legislation allows for the elimination of obstacles and establishing common rules aimed at ensuring the free movement of goods/products in the EU. The requirements applicable to 85% of the products are harmonized and can be consulted by tariff rating in Access2Markets.
Mutual Recognition Principle
In the other products, the requirements of which are not harmonized and are regulated only by national rules, the principle of mutual recognition applies, according to which any product legally produced and marketed under the legislation of an MS must in principle be admitted in the market of any other EM.