Value Added Tax Consolidation Act 2010 section 24

Intra-Community acquisitions of goods

Section 24 defines what constitutes an intra-Community acquisition (ICA) of goods and sets out the rules governing when such acquisitions arise.

• An ICA occurs when movable goods are supplied by a VAT-registered person (or equivalent) in one EU Member State to a qualifying person in another Member State, and the goods are transported between those states.
• Acquisitions of new means of transport between Member States are always treated as ICAs, regardless of the VAT status of the parties involved.
• Goods already taxed under the margin scheme or auctioneer scheme in the Member State of dispatch are excluded from ICA treatment on arrival.
• Where a non-taxable entity (other than an individual) imports goods into one Member State and consigns them to Ireland, the arrival in Ireland is deemed to be an ICA.