Rules governing when VAT is chargeable for the supply of goods and services, Intra-EU acquisitions, and imports. This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods. These changes are not always reflected immediately in the national databases and consequently in VIES.
Intra-Community VAT number used to charge VAT in Europe but also allows the exemption from VAT when invoicing. In this case, must appear on the invoice your intra-Community VAT number and that of your client. Remember, it is essential that your business, as well as the business of your client, is located in the European Union. Before an invoice is exempt from VAT, you must ensure that your client is a taxable person in another Member State.
