Intra-Community supplies (ICS)

Supplies of excisable goods to other Member States

Any supplier who makes sales of excisable goods to another Member State must register for Value-Added Tax (VAT) in that Member State. Sales of excisable goods will always be subject to VAT in the Member State of arrival.

What are excisable goods?

Excisable goods are as follows:

  • Alcohol and alcoholic beverages, for example:
    • wine
    • beer
    • cider
    • spirits.
  • Tobacco products, for example:
    • cigarettes
    • cigars
    • cigarillos
    • roll-your-own and pipe tobacco.
  • Mineral oils (motor and heating fuels).

Further guidance contains more detailed information on the VAT treatment of excisable goods.

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