Pri dobavah blaga in storitev v EU navajamo na računih različne klavzule po Direktivi 2006/112/EC:

- VAT reverse charge under Article 44 of VAT Directive 2006/112/EC;

- Out of scope supply according to Article 13 VAT Regulation;

- VAT exempt under Article 138(1) of Directive 2006/112/EC;

- VAT exempt under Article 146(1)(a) of Directive 2006/112/EC;

- Reverse Charge - VAT exempt under Article 199 of Directive 2006/112/EC.

Zanima nas, ali lahko obstoječe klavzule zamenjamo s klavzulo »Tax exempt intra-community supply« po EU direktivi in ZDDV-1?