# Intra-Community supply of goods

*Last updated: 2026-06-26*

> Unlike a domestic sale, an intra-Community supply of goods requires that a VAT-registered supplier in one EU member state physically dispatches goods to a VAT-registered customer in another member state.

Unlike a domestic sale, an intra-Community supply of goods requires that a VAT-registered supplier in one EU member state physically dispatches goods to a VAT-registered customer in another member state. The supplier invoices without charging VAT; the buyer self-assesses the tax in the destination country under the reverse-charge mechanism and may recover it immediately if entitled to input tax deduction. Two conditions must be substantiated: a valid VAT identification number of the customer and verifiable proof that the goods crossed the internal EU border. If either condition fails, tax authorities may retroactively deny the exemption. The intra-Community supply is the mirror image of the intra-Community acquisition – both sides of the transaction must appear in periodic VAT returns and, where applicable, in the recapitulative statement (EC Sales List).

**Source:** [https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en](https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Intra-Community supply of goods |
| Language | EN |
| Word count | 128 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en |

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