Intra-Community supplies (ICS)
Supplies of excisable goods to other Member States
Any supplier who makes sales of excisable goods to another
Member State must register for Value-Added Tax (VAT) ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.