Goods & trade

Intra-Community supply and acquisition

Goods movement, VAT ID and evidence determine the treatment.

A B2B goods supply to another EU country may be exempt for the supplier and taxable as an intra-Community acquisition for the customer when all conditions, including real movement, are met.

Required facts

Dispatch and destination countries, supplier, customer, VAT IDs, transport responsibility, shipping date and receipt evidence must align.

Different addresses

Billing address, delivery address and VAT-ID country may differ but need a traceable explanation. A billing address alone does not prove transport.

Returns and corrections

Returns, discounts and cancellations must be linked to the original movement, invoice and reporting period.