WDT (ICS)
Intra-Community supply of goods (ICS)
An ICS refers to the supply of goods by a business in one Member State to a business in another Member State of the EU. In these transactions it is the purchaser that is required to self-account for the VAT as if he or she had made the supply themselves. The ICS imposes the zero rate on supplies of goods.
It is designed for all customers who are registered for Value- Added Tax(VAT) in another member state or non-taxable legal person.
As a result of our many years of experience in supplying goods across borders we keep to a minimum the administrative formalities.
Transportation arranged by the external service provider. :
- where the business customer arranges transport for the goods or takes the goods away in their own transport, the supplier must be satisfied that the goods have been transported or dispatched to another EU Member State
- the supplier should obtain and retain documentary evidence from the customer, as evidence of receipt of the goods in the other Member State
- details of the means of transport used by the customer for transportation of the goods should also be retained.
Transportation arranged by the supplier or by the customer itself:
- the evidence of filling in the document in the attachment.
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