Intra-Community Supply Invoice Template

When to Use This Template

This template is specifically for businesses that sell and ship physical goods from one EU member state to another EU member state, where the buyer is a VAT-registered business. This is known as an intra-community supply, and it receives zero-rate VAT treatment under strict conditions.

The zero-rate VAT treatment means you charge 0% VAT on your invoice, but only if three conditions are met: both you and the buyer have valid VAT identification numbers, the goods physically leave your member state and arrive in the buyer’s member state, and you have documentary proof of the transport. If any of these conditions fail, you must charge your domestic VAT rate, which can create significant cost and administrative headaches after the fact.

Since the 2020 “quick fixes” introduced by the EU, the rules around proof of transport have become more structured. There are now two presumptions under Article 45a of the VAT Implementing Regulation. If the seller arranges transport, they need at least two non-contradictory pieces of evidence from defined categories. If the buyer arranges transport, the seller also needs a written statement from the buyer confirming the goods arrived in the destination country. Understanding these requirements before you issue your first intra-community invoice saves you from compliance problems later.

Key Fields to Include

• Supplier’s name, address, and VAT identification number
• Buyer’s name, address, and VAT identification number (from their EU member state)
• Sequential invoice number
• Invoice date and date of supply (when goods were dispatched)
• Description of goods, quantities, and unit prices
• Total net amount at 0% VAT
• Reference to the VAT exemption: “Intra-community supply exempt under Article 138 Council Directive 2006/112/EC”
• Transport details or reference to shipping documentation
• Currency and payment terms
• IBAN/BIC payment details

Tips

• Validate the buyer’s VAT number on VIES before dispatching goods and save a screenshot or PDF of the validation result with a timestamp.
• File your EC Sales List (Recapitulative Statement) on time. Missing or late ESL filings can trigger audits and penalties, and may retroactively deny zero-rate treatment.
• Keep transport documentation organized per transaction. A missing CMR note years later during an audit can turn a zero-rated sale into a fully taxable one.
• If you use a freight forwarder, ensure they provide you with proof-of-delivery documents, not just proof of dispatch.
• For chain transactions (goods sold through multiple parties), the VAT treatment depends on which party arranges transport. Consult a tax advisor for these scenarios.