Intra-Community deliveries are 0 rated in case of the following conditions are met:

  • delivery of goods with transport
  • whose origin and destination are two separate member states
  • of which the supplier and the recipient are taxable, except derogatory regimes
  • with financial compensation (against payment)
  • Valid VAT number in the country of arrival


You must meet the below conditions. 


The corresponding invoice must:


  • be with VAT 0% 
  • indicate the VAT identification numbers of the seller and the buyer.
  • The supplier must mention the reference on his VAT invoice in the “cross-border Intra-Community reverse charge”.
  • Valid VAT number in in both countries


Supplier must make a statistical declaration (Intrastat) and European Sales List.