If goods are traded between different countries within the European Union, it could be an intra-Community transaction.

An intra-Community transaction is a delivery of goods from a VAT liable supplier established in an EU country to a VAT liable buyer established in another EU country.

The place of an intra-Community supply (ICS) of goods is the place where the transport begins.

If you are a VAT liable trader in an EU country other than the Bulgaria, you can easily raise your order as an intra-Community purchase via shop4biz.eu. Your VAT number is validated automatically at the European Union. Once your VAT number has been validated and considered valid, your order will be automatically converted to an intra-Community transaction.

Zero rate of VAT on ICS of goods

The zero rate of Value-Added Tax (VAT) can apply to the ICS, if the following conditions are met:

• the customer must be registered for VAT in another Member State
• you must obtain and retain the customer’s VAT registration number (including country prefix)
• you must quote your VAT number and your customer’s VAT number on the sales invoice
• the goods must be dispatched or transported to another Member State
• correct VIES Returns must be made by the supplier.