EU transactions ICS and ICA — EU VAT 2026

Intra-Community supply and acquisition of goods: EU VAT registration, 0% rate, EU VAT recap deadlines.

Trading with EU businesses requires EU VAT registration and special settlement rules. 0% rate on ICS and reverse-charge on ICA.

EU VAT registration

File VAT-R item 60. After registration you get a PL-prefixed VAT number visible in VIES. Verify each EU partner in VIES before transactions.

ICS — 0% rate

Intra-Community supply at 0% VAT requires: partner with active EU VAT, goods left Poland, documentation of export (CMR, transport doc, receipt confirmation).

ICA — reverse charge

Intra-Community acquisition — VAT due and deductible in the same return (neutral with full deduction right). Deadline: 25th of the month after tax point.

EU VAT recap

Monthly VAT-UE recap by 25th of next month if you had ICS/ICA or supplied services to EU taxable persons.

EU transactions need precision and VIES knowledge. Danexis handles EU VAT settlements correctly.