In order to do this, they must, in particular: - determine in which
Member State their sales transaction is located, in order to identify the administration to which they will have to pay the tax and make their obligatory returns (regular return and recapitulative statement), or to which
, in the event of a check being made, they will have to prove the conditions for an exemption (e.g. need to establish the customer's status or the existence of a transport of goods supplied outside the Member State of departure), - be able to establish
...[+++] that a taxable transaction is effected under conditions justifying the application of special rules, shifting the place of taxation to another Member State (the case, for example, of distance sales, supplies of intangible services, services ancillary to the intra- Community transport of goods), - identify, in respect of every movement of goods between Member States, those to which the arrangements for transfers of goods must be applied (storage, sales at exhibitions, consignments, etc.).