Intra-community supply
In the Austrian VAT Act 1994, article 7 on single market rules it is laid down that in case of intra-Community supplies (especially in case of purchases in Cash & Carry markets) the seller is obliged to prove clearly and satisfactorily that the buyer has transported the goods to an intra-Community destination.
If the goods are picked up by an agent/representative, a power of attorney/authorisation is required proving that the representative is entitled to collect the goods (proof of managing director or a completed power of attorney/authorisation form - see below).
In order to meet this regulation, we kindly ask you to provide us with the two forms (see below) producing them at the pay desk when you come to our Cash & Carry markets.
Authorisation
Authorisation - english version
