Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
29. Conditions under which the intra-Community supply of goods may be zero-rated
(1) In this Regulation—
“evidence”, in relation to goods removed from the State and dispatched to another Member State, means commercial documentation confirming that the goods were supplied to a person registered for value-added tax in another Member State and clearly identifying—
(a) the supplier,
(b) the customer,
(c) the goods and the value of those goods,
(d) the consignor (if different from the supplier),
(e) the method of consignment and
(f) the destination of the goods.
(2) A supply of goods by an accountable person to a person in another Member State (in this paragraph referred to as the “customer”) is chargeable to tax at the rate specified in section 46(1)(b) of the Act, if and only if—
(a) the customer is registered for value-added tax in [1]>that other<[1][1]>another<[1] Member State,
(b) the customer’s value-added tax identification number, including the country prefix, is obtained by the supplier in advance of, or at the time of, the supply and is retained in the supplier’s records in relation to that supply,
(c) the value-added tax identification number of the customer and the supplier is quoted on the invoice issued in accordance with Chapter 2 of Part 9 of the Act, and
[2]>
(d) the goods are dispatched or transported to that other Member State and there is evidence that those goods are removed from the State and are dispatched to that other Member State within a period of 3 months from the date the supply took place.
<[2]
[2]>
(d) the goods are dispatched or transported to another Member State and there is evidence that those goods are removed from the State and are dispatched or transported to that other Member State within a period of 3 months from the date the supply took place.
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(3) The supply of goods by an accountable person in the State to a person registered for value-added tax in another Member State for onward supply to a person in a third Member State is chargeable to tax at the rate specified in section 46(1)(b) of the Act provided that the conditions in subparagraphs (a) to (d) of paragraph (2) are satisfied.
(4) Where the conditions in subparagraphs (a) to (c) of paragraph (2) are not satisfied, or where the accountable person fails to produce evidence that the goods have been removed from the State and dispatched to another Member State within the period of 3 months from the date the supply of the goods took place, then, tax is chargeable on the supply of those goods at the rate that would be applicable if those goods were supplied by the accountable person to another person within the State.