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Intra-Community supplies (ICS)

  1. Overview
  2. Zero rate of VAT on ICS of goods
  3. What is triangulation?
  4. Evidence required for ICS of goods
  5. Proving goods have been transported without engagement of presumption of transport
  6. Issues for suppliers to be aware of
  7. Supplies of excisable goods to other Member States
  8. ICS of a new means of transport

Overview

The intra-Community supply and acquisition of goods occurs where goods are dispatched or transported between businesses in different Member States of the European Union (EU). For Value-Added Tax (VAT) purposes, two transactions are deemed to occur:

This section covers the VAT treatment of the ICS of goods. An ICS refers to the supply of goods by a business in one Member State to a business in another Member State of the EU. In these transactions, the purchaser is required to self-account for VAT. The purchaser self-accounts for the VAT as if he or she had made the supply themselves.

This section explains:

  • the VAT treatment of ICS of goods in the EU
  • what evidence you need to retain when making an ICS
  • what triangulation is in respect of supplies of goods within the EU
  • the VAT treatment of supplies of new means of transport to a person in another Member State
  • and
  • the VAT obligations when supplying excisable goods to another Member State.

Next: Zero rate of VAT on ICS of goods

Published: 08 February 2024 Print this page

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