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Intra-Community Supplies
This section outlines the procedures to be followed when conducting trade
between different EU Member States.
1. Introduction
2. Supplies of goods to other EU Member States
3. Evidence of dispatch and transport to another Member State
4. Verification of customer VAT numbers
5. Requirement to take reasonable precautions
6. Penalties for fraudulent claims
7. Supply of new means of transport to persons in other EU
Member States
8. What is a new means of transport?
9. Triangular transactions - Triangulation
10. Certain transfers are not supplies
11. Branch to branch transfers of goods
12. Mail-order and distance selling
13. Excisable goods
14. Intra-Community goods - transport services
15. EU Trade - Information Exchange and Statistics Obligations of
Traders
1. Introduction
The terms "intra-Community supply" and "intra-Community acquisition"
relate to goods supplied by a business in one EU Member State to a business
in another EU Member State where the goods have been dispatched or
transported from the territory of one Member State to another as the result of
such supply. The terms also apply to new means of transport supplied by
any person in one Member State to any person in another Member State and
transferred to that other Member State.
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If any of the above four conditions are not satisfied the seller
should charge Irish VAT at the appropriate rate.
In many cases a supplier arranges transportation of the goods and the normal
commercial documentation related to the supply and transportation is
available (e.g. order document, delivery docket, supplier's invoice, transport
document/bill of lading, evidence of transfer of funds from foreign banks for
payment, etc.). The supplier should retain this documentation.
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Where transport of the goods is arranged by the customer, or the goods are
taken away by the customer using his or her own transport, the supplier must
take all reasonable precautions to satisfy himself that the goods are, in fact,
dispatched or transported to another Member State. The normal
documentary evidence should be retained in relation to the sale itself but, in
addition, the supplier should obtain and retain documentary evidence from
the customer that the goods were received in another Member State such as
copies of warehouse receipts or delivery dockets. It would also be prudent for
the supplier to record details of the means of transport used by the customer
(e.g. vehicle registration number, flight number, ship sailing).
Suppliers are particularly advised to take special care to ensure that the four
conditions outlined in paragraph 2 above are met for sales and deliveries of
goods to other Member States. Doubt can arise where for example:
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However, the tax due at the Irish rate will be recovered from any supplier
who has failed to take all such reasonable steps.
Where there is any doubt, the supplier should charge Irish VAT. If the
conditions for zero-rating are subsequently established the customer is
entitled to recover the VAT paid to the supplier, from the supplier. The
supplier can then make an adjustment in their VAT return for the period.
Seizure and forfeiture of zero-rated goods which have not been dispatched
or transported outside the State
The use of an incorrect VAT number is liable to a penalty of €4,000 plus
the amount of tax which would be chargeable
Arrest
Civil and criminal penalties ranging up to €126,970 and imprisonment for
up to five years
For a dealer selling a new means of transport to a person registered for VAT
in another Member State, the VAT treatment is the same as that which
applies to goods generally (see paragraph 2).
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Means of
Transport Specification 'New'
Motor Vehicle Over 48cc or over 6 months old or less, or
7.2kw power travelled 6,000km or less
Marine Vessel Over 7.5metres in 3 months old or less, or sailed
length for 100 hours or less
Aircraft Over 1,550kg take-off 3 months old or less, or flown
weight for 40 hours or less
Simplification measure
The following chart shows two supplies of goods between three companies in
three different Member States in which the goods are delivered directly from
company A to company C as follows:
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Example
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May 2016
http://www.revenue.ie/en/tax/vat/guide/intra-community-supplies.html 11/10/2016