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Acquisitions from other EU Member States

  1. Overview
  2. Self accounting for Value-Added Tax (VAT)
  3. What information on your ICAs must you submit to Revenue?
  4. When are you required to register solely because of intra-Community acquisitions (ICAs)?
  5. What are VIES and Intrastat?
  6. Intra-Community acquisitions (ICAs) of alcohol products
  7. Acquisitions of new means of transport from another Member State

What are VIES and Intrastat?

Value-Added Tax (VAT) registered traders involved in the acquisitions of goods and intra-Community supplies have additional reporting responsibilities in the following regimes:

  • VAT Information Exchange System (VIES)
  • Intrastat regime.

VAT Information Exchange System (VIES)

VIES provides a mechanism whereby checks can be made in each Member State on the validity of claims to zero-rating. It helps to detect unreported movements of zero-rated goods between Member States.

VIES enables traders to confirm the VAT registration numbers of their customers in other European Union (EU) Member States. This allows traders to check the validity of VAT numbers quoted to them. The VIES system applies to intra-EU trade only.

VAT registered traders are required to submit periodic returns on their EU supplies. Further guidance contains more detailed information on your VIES reporting obligations.

Intrastat

Intrastat is the system for collecting statistics on the movement of goods, not services, between Member States of the EU. The general concept of intra-EU trade statistics is independent from the ownership of the goods. It concerns only their physical movement.

Further guidance contains more detailed information on Intrastat.

Next: Intra-Community acquisitions (ICAs) of alcohol products

Published: 13 May 2024 Print this page

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