The glossary to understand and take action

Intra-Community VAT

The term intra-Community VAT concerns the VAT treatment of transactions between Member States of the European Union.

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

Understand the scope

Definition and points to distinguish

The rules differ between goods and services, depending on the status of the parties and the location. An intra-EU transaction is not automatically exempt; recapitulative statements and Intrastat are separate obligations.

In your file

What this changes in practice

The treatment of a transaction in the European Union begins with its classification: sale of goods or supply of services, relationship between professionals or with an individual, place of departure and arrival or place of taxation. The customer's VAT number is useful information but does not resolve all these questions. Depending on the case, the company must examine invoicing, reverse charge, returns and recapitulative statements. Intrastat statistical obligations have their own scope of application.

A scenario to help you understand

Educational example

A Luxembourg company sells equipment and separately provides a service to a client established in another Member State. It analyses the two transactions separately, rather than automatically applying the same treatment to all European invoices.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Qualifier biens ou services et statut du client
  • Vérifier les numéros et les preuves requises
  • Identifier chaque obligation déclarative applicable

The practical question

Find out more

Faut-il appliquer la même règle aux biens et aux services ?

Non. Commencez par qualifier l’opération, la qualité du client et les pays concernés. Les règles d’une livraison de marchandises ne se transposent pas automatiquement à une prestation de services. La vérification d’un numéro de TVA ne suffit pas à décider du traitement : les règles de localisation, les preuves et les déclarations requises doivent aussi être examinées.

Quels documents préparer avant de facturer un client dans un autre État membre ?

Rassemblez son identité et son statut, la description de la prestation ou des biens, le contrat et, pour les marchandises, les informations sur le transport. Conservez les vérifications pertinentes, notamment celles du numéro de TVA. Ces éléments permettent de justifier le traitement et les mentions de facture, puis de préparer les déclarations correspondantes.

Connecting concepts

Terms to know as well

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

Intra-Community supplyA 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.VAT reverse chargeVAT reverse charge refers to a mechanism under which the customer is liable for the tax according to the conditions applicable to the transaction.VIESA European Commission tool that queries national information to verify a VAT number in European transactions.IntrastatA system for the statistical collection of trade in goods between Member States of the European Union.Tax adviceTax advice consists of analysing the tax consequences of a situation and explaining the applicable options and obligations.VAT returnThe VAT return reports transactions and tax amounts to the AED according to the regime assigned to the taxable person.

Put it into practice

Explore further with our guides

Practical guideVAT returns in Luxembourg: frequency, preparation and checksPractical guideSales of goods within the EU: VAT number and transport evidencePractical guideCross-border B2B services: place of supply and reverse charge

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.