What constitutes intra-Community supply of goods (ICS)?
Transactions need to meet three criteria to be considered as an intra-Community supply ofgoods, namely shipment across borders - means suppliers dispatching goods to someone base...
What countries are intra-Community countries?
EU member states: Austria Belgium Bulgaria Croatia Republic of Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Ireland Italy Latvia Lithuania Luxembo...
How do invoices reference intra-Community supply?
The invoice shows the VAT identifier “0D” (VAT-exempt ICS) and states “Zero-rated intra-Community supply of goods.”
How do I benefit from intra-Community supply?
The supplies are exempt from VAT.
Why does my company have to pay 19% VAT instead of the rate that applies to my country?
Our warehouse is based in Germany. This means that all ICS business is governed byGerman tax law.
I provided a valid VATIN in my webshop account. So, why do I need to pay tax?
Unfortunately, we can only validate your VATIN after you’ve placed your first order. Oncewe’ve validated your VATIN, we ship your order without applying VAT and reimburse anytax yo...
Our company is registered in Spain. Why do I need to pay tax if I want to ship goods to our production facilities in Albania?
It’s all down to the delivery address. Shipment to any address outside the EU does notqualify as intra-Community supply.
Why do I have to pay tax when I want to ship goods to Germany?
Our warehouse is based in Germany. This means that orders dispatched to customers inGermany do not qualify as cross-border supply, and therefore, are not exempt from VATunder ICS r...