VAT Rules applicable to intra-Community acquisitions

The value-added tax (VAT) is a general consumption tax, which applies to commercial activities involving producing and distributing goods and providing services.

The provisions relating to establishing the common VAT system of the European Union (EU) are codified by Directive 2006/112/EC of 28 November 2006 on the common value-added tax system.

If you have a valid VAT registration number, the invoice for your intra-Community purchase will be released with zero VAT.
Those who carry intra-Community acquisitions, without being registered in the archive VIES, pay the VAT to the supplier in the country of origin. Find out more on the rules applicable to VAT for intra-Community acquisitions directly from Directive 2006/112/EC.