Value Added Tax Consolidation Act 2010 section 32

Intra-Community acquisitions of goods

Section 32 sets out the place of supply rules for intra-Community acquisitions (ICAs) of goods, including the simplified triangulation arrangements.

• The place of supply of an intra-Community acquisition (ICA) is the Member State where the dispatch or transportation of the goods ends.
• Where the customer quotes a VAT number issued by a different Member State, the place of supply is deemed to be that Member State unless the customer can prove VAT was already paid in the Member State of arrival.
• A special simplification applies to triangular transactions involving three Member States, so that the acquisition is taxed only once in the Community and double taxation is avoided.
• To avail of the triangulation simplification, the intermediary must meet specific invoicing, VAT number and VIES reporting conditions.