IntraEC acquisition of goods
The place of an intra-EC acquisition of goods is normally deemed
for VAT purposes to be the place where the goods are located at
the time when the transportation to the person acquiring them
VAT (here: acquisition VAT, Besteuerung des innerge-
meinschaftlichen Erwerbs) is normally paid by the recipient in
the country of destination, and the underlying intra-EC supply is
zero-rated if corresponding evidence is provided.
Where goods are moved from Germany to another EU country
without any change in legal and/or economic ownership, German
VAT is due unless proof of shipment is held and the German
business must be registered for VAT purposes in the country of
This rule applies even if the goods only remain in
the ownership of the German business for a short time in the
country of destination and are destined for a subsequent sale to
a single customer in that country (i.e. Consignment stock).