Intra-Community supplies (ICS)

Supplies of excisable goods to other Member States

A supplier who makes sales of excisable goods to another Member State must register for Value-Added Tax (VAT) in that Member State. Sales of excisable goods will always be subject to VAT in the Member State of arrival.

What are excisable goods?

  • Alcohol and alcoholic beverages, for example:
    • wine
    • beer
    • cider
    • spirits.
  • Tobacco products, for example:
    • cigarettes
    • cigars
    • cigarillos
    • roll-your-own and pipe tobacco.
  • Mineral oils (motor and heating fuels).

Further guidance contains more detailed information on the VAT treatment of excisable goods.

Next: ICS of a new means of transport

Published: 02 November 2026 Print this page

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