23. Supply following intra-Community acquisition

This section deals with cases where a trader, established in another Member State but not established in the State, makes an intra-Community acquisition in the State and a subsequent supply of the goods in the State. The obligation on the trader to register in the State can be avoided once the customer is registered for VAT in the State and assumes responsibility for the VAT due on the internal supply. Also see section 11(3), which provides that the trader from the other Member State is not an accountable person when this section applies.

In practice, the VAT-registered customer in Ireland is regarded as having made the supply to himself or herself. The intra-Community acquisition is disregarded. (The Irish-registered customer accounts for the VAT on the supply when the goods are withdrawn from the warehouse and is entitled to take a simultaneous VAT deduction subject to normal deductibility rules.)

This section does not apply to call-off stock arrangements.

Relevant Date: Finance Act 2020