VAT Treatment of Intra-Community Distance Sales of Goods

Revenue eBrief No. 132/21

VAT Treatment of Intra-Community Distance Sales of Goods

A new Tax and Duty Manual (TDM) VAT Treatment of Intra-Community Distance Sales of Goods has been published to incorporate the new eCommerce rules effective from 1 July 2021.  

The TDM Telecommunications, Broadcasting and Electronic (TBE) Services has been published to consolidate and update information which was previously provided elsewhere on the Revenue website.

The TDM VAT Treatment of eGaming Services has also been updated.

The following TDMs have been archived:

  • VAT on Goods – Distance Sales
  • VAT eCommerce Registration for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) from 1 April 2021.



This guidance sets out the VAT treatment of intra-Community distance sales of goods with effect from 1 July 2021 in accordance with the new e-Commerce legislation.

For general information on VAT registration and filing requirements see Revenue’s guidance on How to register for VAT, How to account for VAT and VIES and Intrastat. For information on the Union One Stop Shop Union OSS and Deemed suppliers see Revenue’s guidance in the Tax and Duty Manuals Union OSS and Deemed supplier.

1. What are Intra-Community distance sales of goods?

An intra-Community distance sale of goods occurs when goods are dispatched or transported by or on behalf of a supplier, including where the supplier intervenes indirectly in the dispatch or transport of the goods, in one EU Member State to certain customers in another Member State. This includes mail order sales, phone or tele-sales or physical goods ordered over the internet. It does not include new means of transport or goods supplied after assembly or installation.


VAT Treatment of eGaming Services

This guidance confirms the VAT treatment of eGaming Services

  1. eGaming and Electronically Supplied Services

An electronically supplied service is one which is “delivered over the Internet or anelectronic network and the nature of which renders its supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology”

The VAT Directive3 and Council Implementing Regulations 282/2011/EU provide that the supply of games including games of chance “eGaming” delivered over the internet or an electronic network are regarded as electronically supplied services “eServices”.

“Gaming” means playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players.4 This contrasts with bets on the outcome of sports events.

The tax treatment of eGaming services to consumers is determined by the placewhere the consumer is established, has a permanent address or usually resides. eGaming services are exempt without deductibility in some Member States but are taxable in Ireland at the standard rate.