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Trade and transactions between EU countries

The flows of goods between the countries within the European Union are referred to as Intracommunity deliveries and acquisitions. For example, when goods are delivered from the Netherlands to Germany, the Dutch business makes an Intracommunity delivery (ICD) and the German business makes anIntracommunity acquisition (ICA). Such a transaction must be reported in the VAT returns of both the Dutch and German company.

Conditions to Intracommunity deliveries to the Netherlands

Conditions to Intracommunity acquisitions from the Netherlands

Make sure that everything is well-organised

Concerning internal EU transactions, it is often sensible to have a professional review your processes and documents. This ensures that you have not missed anything and that everything is properly organised. The Bol International professionals are happy to assist you.

FAQ

In which country does the Intracommunity acquisition take place?

A transaction is classed as an ICD (Intracommunity delivery) only if the goods have actually been delivered in another EU country. For example, if a Dutch company requests you to deliver the goods in Belgium, the Dutch business actually makes an Intracommunity acquisition in Belgium. This is why we recommend you to always state the delivery address on the invoice.

Is there talk of Intracommunity delivery in the private sector?

No. If the supplier is not a business, a transaction cannot be classed as an Intracommunity delivery. In such cases, no VAT is due.

If goods are delivered to a consumer, will the 0% rate apply?

No. In such cases, the foreign supplier must generally charge VAT according to the rate applicable in the EU country of its registered office.

Please note: if goods are delivered to a consumer in a non-EU country, the 0% rate applies. This is therefore different than deliveries to consumers living in a different EU country!

Are the tax rules for services the same as for deliveries?

No. A very different set of rules applies to providing services. Please contact Bol International’s VAT consultants for such issues.