Revenue Note for Guidance
This section covers the situation where an intra-Community acquisition (ICA) occurs both within the State and in the territory of another Member State as a consequence of section 32. Where this situation arises, VAT will be payable in the Member State to which the goods are actually delivered and, to avoid double taxation, VAT must be relieved in the other Member State. The rule in this section provides that the consideration for the ICA in the State is deemed to be nil where VAT is payable in the other Member State.
Relevant Date: Finance Act 2019