intra-community acquisition of goods

An intra-Community acquisition of goods is a taxable transaction for consideration crossing two or more member states and the goods are not sold to the final consumer but rather between merchants.

Notice 725 The Single Market for the tax value of intra-Community acquisition of goods; and Notice 702 Imports for the tax value of imported goods.

The mechanism for collecting VAT when the place of supply is not in the same member state as the supplier is similar to that used for Intra-Community Acquisitions of goods, i.e. zero-rating by the supplier and reverse charge by the recipient of the services (if a taxable person).