{"@context":"https://schema.org","@type":"DefinedTerm","name":"Intra-Community acquisition of goods","description":"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 – wh","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/intra-community-acquisition-of-goods","inLanguage":"en","dateModified":"2026-06-26T17:11:54.290252","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/intra-community-acquisition-of-goods","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Intra-Community acquisition of goods · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/intra-community-acquisition-of-goods_en.htm"}