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Intra-Community transactions

Post intra-Community purchases and sales with the right VAT codes and draw up the EC sales list.

Updated on 10/05/2026 Edit this page

Trade with VAT-registered businesses in other EU Member States follows specific VAT rules: exemption on the sale, reverse charge on the purchase, and a periodic list of European customers. This page explains how NovaFisko handles them, from posting to the EC sales list.

The VAT codes to use

Transaction Code Effect on the return
Supply of goods to a VAT-registered business in another Member State VICB Base in grid 46. No VAT.
B2B supply of services to a customer in another Member State VICS Base in grid 44. No VAT.
Acquisition of goods in another Member State, 21% AICB Base in grid 86 and in 81, 82 or 83 depending on the account; VAT due in 55; deductible VAT in 59.
Acquisition of goods in another Member State, 6% AICB6 Same, at the rate of 6%.
Service received from a supplier in another Member State AICS Base in grid 88 and in 81, 82 or 83; VAT due in 55; deductible VAT in 59.

For a credit note, the base goes to grid 48 (sales) or 84 (purchases).

Posting an intra-Community sale

  1. Check the customer record: EU country other than Belgium, full VAT number with its country prefix, VAT status "Intra-EU".
  2. Click Check VIES on the record: the number must be valid for the exemption to apply.
  3. Open Invoice, choose a sales journal and the customer.
  4. On each line, select VICB for goods or VICS for services.
  5. Save. The entry has no VAT line:
Account Debit Credit
400000 Customers 5 000,00
700000 Sales of goods 5 000,00
Tip

Set VICB or VICS as the Default VAT code on the record of your regular European customers. The code will be proposed on each invoice and applied to imported documents.

Posting an intra-Community purchase

  1. Check the supplier record: country and foreign VAT number.
  2. Open Invoice, choose a purchase journal and the supplier.
  3. Enter the VAT-exclusive base, as it appears on the invoice, and select AICB, AICB6 or AICS.
  4. Save.

The invoice remains VAT-exclusive for the supplier; NovaFisko records the VAT both as due and as deductible:

Account Debit Credit
604000 Purchases of goods 2 000,00
411100 Deductible VAT on purchases 420,00
451200 VAT due - reverse charge 420,00
440000 Suppliers 2 000,00

The transaction is cash-neutral when the VAT is fully deductible.

Note

When a document is imported, NovaFisko suggests an intra-Community code of its own accord when the third party is established in another EU country and the rate of the line is zero. Always check the choice between goods and services.

The EC sales list

The list shows, for each period, the VAT-registered customers in other Member States and the amount of the exempt transactions.

How it is computed

  1. NovaFisko takes the lines of the sales and sales credit note journals of the period, excluding reversed entries.
  2. It keeps the lines whose VAT code feeds grid 44 or grid 46.
  3. It only keeps the customers whose VAT number carries a country prefix other than BE.
  4. Each line receives a code: L for a supply of goods (grid 46), S for a supply of services (grid 44).
  5. The amounts are grouped by VAT number and by code; a credit note is deducted.

The list gives, for each customer: the VAT number, the country, the name, the code and the amount. It also shows the grand total, the total for goods and the total for services.

The period follows the regime of the company file: the month for a monthly regime, the quarter for a quarterly regime.

Warning

A European customer without a VAT number on its record is excluded from the list, even if the sale carries the code VICB. The total of the list must match the sum of grids 44 and 46 of the return for the same period, less the credit notes of grid 48: a difference points to an incomplete record.

Getting the list

The EC sales list is available from the Exports tab, among the VAT reports, as PDF, Excel and CSV: choose the year and the period. The XML file for Intervat (IntraConsignment), named releve_intracom_CODE_YEAR_PERIOD.xml, is produced by the API; its direct download from the VAT tab is coming soon.

The XML file contains the reference NOVAFISKO-IC-YEAR-PERIOD, the number of customers, the total amount, the identity of the declarant, the period and, for each customer, its VAT number with the issuing country, the code L or S and the amount.

Special cases

Case Current handling
Triangular transaction (code T of the list) Not distinguished automatically: to be checked and corrected by hand on Intervat.
Distance sales to European private individuals (OSS scheme) Outside the scope of the list; coming soon.
Customer in the United Kingdom or in a third country This is not an intra-Community transaction: use VEX for an export.
Import with deferred payment Code AIMP: base in grid 87, VAT due in 57.
  1. Run Check VIES on each new European customer of the period.
  2. Compare the total of the list with grids 44, 46 and 48 of the return.
  3. Check the distinction between goods (L) and services (S): it depends solely on the VAT code chosen when posting.

See also