The glossary to understand and take action

Intra-Community supply

A supply of goods involving movement between two Member States of the European Union, the VAT treatment of which depends on the conditions of the transaction.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

For a sale between professionals, the file must in particular link the parties, the identification numbers, the transport and the reporting obligations. An invoice issued to a foreign company without movement of the goods is not sufficient to justify this treatment. Chain transactions require a specific analysis of the transport.

In your file

What this changes in practice

An intra-Community supply requires a transaction and a movement of goods between Member States that meet the applicable conditions. The customer's nationality or the existence of a VAT number alone is not sufficient. The seller must examine the regime, proof of transport and reporting obligations. It differs from an international supply of services, to which other place-of-supply rules apply.

A scenario to help you understand

Educational example

A business supplies goods to a professional customer in another Member State. It documents the transport and checks the conditions before applying the selected treatment.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier le mouvement réel des biens
  • Contrôler le client et son numéro
  • Réunir les preuves et déclarations requises

The practical question

Find out more

Pourquoi conserver des preuves de transport distinctes de la facture ?

La facture décrit une vente, mais ne démontre pas toujours le mouvement effectif des biens entre États membres. Les documents de transport et autres preuves pertinentes servent à justifier les conditions du traitement TVA. Organisez leur collecte avec le client ou le transporteur dès l’opération, car les reconstituer longtemps après peut être difficile.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

VIESA European Commission tool that queries national information to verify a VAT number in European transactions.Intra-Community VATThe term intra-Community VAT concerns the VAT treatment of transactions between Member States of the European Union.IntrastatA system for the statistical collection of trade in goods between Member States of the European Union.VAT numberThe VAT number identifies a person for their value added tax obligations within the relevant system.

Put it into practice

Explore further with our guides

Practical guideSales of goods within the EU: VAT number and transport evidence

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.