Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2019 Edition
32Intra-Community acquisitions of goods
Summary
This section sets out the place of supply rules for intra-Community acquisitions (ICAs). The basic rule is that the place of supply of an ICA is...
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.