Intra-Community delivery (VAT-free delivery)

What is an intra-Community supply?

Definition: A delivery of goods between two VAT-registered companies (B2B) in different EU Member States, where the supplier does not charge VAT – the tax liability shifts to the recipient in the destination country (Reverse-Charge).

Requirements for a tax-free intra-Community supply on www.my-thaimassage.shop:

1. The business customer with delivery & billing address in another EU country (not Germany) enters his complete & valid VAT number in the "VAT ID" field at check-out. Once they click "Submit customer data", the VAT number is automatically verified. If it is correct, no VAT will be charged at checkout. If the VAT number is incorrect, an error message will appear and the order will not be processed.

2. If step 1 was successful, in the next step Thai Five GmbH (operator of www.my-thaimassage.shop) ships the ordered goods to the business customer in another EU country. The goods are physically transported to the other EU country. Proof of delivery is required (DHL delivery confirmation, entry certificate, delivery receipt).

3. The invoice includes both VAT numbers, no VAT, and the note “tax-free intra-Community supply” (in the respective local language).

VAT Number – Meaning & Verification

Meaning: The VAT identification number (VAT ID) identifies businesses in the EU for intra-Community transactions (tax-free supply).
Verification: Via the EU-wide VIES system, which provides qualified confirmation of validity including company name and address.

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