{"@context":"https://schema.org","@type":"DefinedTerm","name":"Intra-Community supply of goods","description":"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","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-supply-of-goods","inLanguage":"en","dateModified":"2026-06-26T17:11:54.265785","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/intra-community-supply-of-goods","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Intra-Community supply of goods · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-intracommunity-supply_en"}