Value Added Tax Consolidation Act 2010, Schedule 2 paragraph 1

Intra-Community transactions

Schedule 2 paragraph 1 sets out the categories of intra-Community supply of goods that qualify for the zero rate of VAT and the conditions that must be met.

• Goods dispatched or transported from the State to a VAT-registered person in another Member State qualify for zero-rating, provided the supplier complies with VIES reporting obligations or justifies any failure to Revenue's satisfaction.
• New means of transport dispatched to another Member State, excisable products moved under the excise duty suspension arrangements, and intra-Community transport services to or from the Azores or Madeira are also zero-rated.
• The supplier must meet substantive requirements: the customer must hold a VAT registration in another Member State, the customer's VAT number (with country prefix) must be obtained and retained, both VAT numbers must appear on the invoice, the goods must be dispatched or transported to another Member State, and correct VIES returns must be filed.
• A presumption that goods have been transported arises where the supplier retains specified documentary evidence, but this presumption may be rebutted by Revenue.