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Intra-EU Sale to an Intra-EU Customer

If the customer is established in France, for example, and goods are shipped from Spain to France, then this is an intra-EU sale.

A valid EU VAT ID starting with FR is required from the customer.

Both parties must be registered in the ROI/VIES (EU VAT Information Exchange System).

This operation is VAT-exempt as an intra-Community supply. The invoice should include a note such as:

“Intra-EU supply exempt from VAT under Article 25 of Law 37/1992 on VAT. Intra-Community sale.”

Requirements for VAT exemption under Article 25 of the VAT Law:

  • Customer must be identified with a valid EU VAT ID (starting with “FR”).
  • Supplier must be registered in ROI.
  • Goods must be transported from Spain to another EU Member State.
  • Valid proof-of-transport documentation must be available.