(i)
the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number issued by a Member State by all operators identified for the purposes of VAT in each other Member State;
← (c) · All articles · (ii) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.