VATSM6410 - Particular types of transaction: goods subject to excise duty: introduction

The VAT treatment of intra-EC supplies of excise goods varies depending on the circumstances. These can be summarised as follows.

Where the supplier arranges the transport

Customer’s status	Where taxed
VAT registered	In the Member State of arrival as an acquisition by the customer
Non-taxable person (for example a fully exempt business)	In the Member State of arrival as a distance sale by the supplier (see VATSM3700)
Private individual acting as such	In the Member State of arrival as a distance sale by the supplier (see VATSM3700)

Where the customer arranges the transport

Customer’s status	Where taxed
VAT registered	In the Member State of arrival as an acquisition by the customer
Non-taxable person (for example a fully exempt business)	In the Member State of arrival as an acquisition by the customer (see VATSM6420 and VATSM6430)
Private individual acting as such	As a domestic supply in the Member State of departure