What is the VAT treatment on sales when making an acquisition within the EU?

When making an acquisition within the EU, the VAT treatment on sales is influenced by the principles of VAT across member states, particularly concerning intra-community transactions. In the case of a supply of goods from one EU member state to another, the seller does not charge VAT on the sale. This is applicable as long as both businesses are registered for VAT and the goods are dispatched or transported between the states.

The reasoning behind this treatment is based on the principles of the EU VAT system, which aims to eliminate barriers for trade between member states and to avoid double taxation. Instead of charging VAT at the point of sale, the responsibility to account for VAT transfers to the buyer, who must then apply the appropriate local VAT rates upon receipt of the goods. This mechanism ensures that VAT is only collected in the country where the consumption occurs.

The other options present different scenarios that don't align with the established guidelines for cross-border sales within the EU, making them inappropriate in this context. Thus, it is accurate to say that for sales involved in an acquisition within the EU, no VAT is charged on the sale itself.