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No frontier controls exist between Member States and therefore VAT on goods traded between EU Member States is not collected at the internal frontier between tax jurisdictions. Goods supplied between taxable persons (or VAT-registered traders) are exempted with a right to deduct the input VAT (zero-rated) on despatch if they are sent to another Member State to a person who can give his VAT number in another Member State. This is known as an ‘intra-Community supply’.
The VAT number can be checked using the VAT Information Exchange System (VIES).
The VAT due on the transaction is payable on acquisition of the goods by the taxable customer in the Member State where the goods arrive. This is known as ‘intra-Community acquisition’. The customer accounts for any VAT due in his normal VAT return at the rate in force in the country of destination.
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