It’s the duty of the roaster to declare the intra community invoices to the local tax authorities.
FCA and DDP deliveries across countries within EU member states (and Northern Ireland) usually qualify for tax-free intra-community deliveries. In order to qualify for an intra-community delivery, you need a valid VAT number from a EU member state at the time of delivery (you can check whether your VAT qualifies here).
While tax-free, you need to declare the intra-community delivery in your VAT and intrastat submissions according to the reporting requirements of your country, using your VAT and Algrano’s VAT indicated at the header of the invoice. Algrano will also declare the delivery on our side.
If you organize the transport yourself, make sure you keep the respective transport document (CMR), as this may be requested as evidence if you ever get audited on VAT. If Algrano organizes DDP delivery, you can request these documents from us if needed.