• supply of goods for consideration;
  • supply of services for remuneration;
  • import of goods;
  • the acquisition of goods within the EU, including the movement of registered VAT payer's goods from another Member State to inlands for the purpose of his business domestically;
  • the supply of goods within the EU, including the transfer of registered VAT goods from domestic to another Member State for the provision of their business in another Member State;
  • the purchase of a new vehicle within the EU by an unregistered VAT payer or a non-VAT person.