Intra-Community supplies (ICS)

Evidence required for ICS of goods

Documentation is required to prove the dispatch and removal of goods from the State.

Presumption that goods have been transported

Where the supplier of goods is in possession of certain documentation, it can be presumed that the goods have been dispatched and transported.

Further guidance contains more detailed information regarding the documents required.

Where the supplier is not in possession of these documents, this does not automatically mean that the zero rate cannot apply. The zero rate can still apply if satisfactory evidence of dispatch and transport is produced. The evidence required will depend on who arranged the transportation. The following pages give examples of evidence that could be used to prove the transportation occurred in those circumstances.

Next: Proving goods have been transported without engagement of presumption of transport