# Intra-Community acquisition of goods

*Last updated: 2026-06-26*

> An intra-Community acquisition of goods takes place when a VAT-registered business receives goods dispatched by a VAT-registered supplier from another EU member state, with the goods physically crossing an internal EU border.

An intra-Community acquisition of goods takes place when a VAT-registered business receives goods dispatched by a VAT-registered supplier from another EU member state, with the goods physically crossing an internal EU border. It is the buyer-side counterpart to the intra-Community supply: no customs clearance is required, and the purchaser accounts for VAT in the destination country through the reverse charge mechanism. In accounting terms, the tax is posted simultaneously as output VAT and – where the buyer has full deduction rights – as input VAT, with no net cash impact. The acquisition must be reported in the periodic VAT return and, where applicable, in Intrastat declarations.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm](https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm)

## Quick Facts

| Property | Value |
|---|---|
| Term | Intra-Community acquisition of goods |
| Language | EN |
| Word count | 106 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm |

---

*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/intra-community-acquisition-of-goods](https://www.freight-academy.com/en/glossary/intra-community-acquisition-of-goods)*

*Markdown mirror: [https://www.freight-academy.com/api/md/glossary/en/intra-community-acquisition-of-goods](https://www.freight-academy.com/api/md/glossary/en/intra-community-acquisition-of-goods)*

*JSON summary: [https://www.freight-academy.com/api/v1/glossary/intra-community-acquisition-of-goods/llm-summary?lang=en](https://www.freight-academy.com/api/v1/glossary/intra-community-acquisition-of-goods/llm-summary?lang=en)*