VAT Memo

Cross-border transactions

 CHAPTER 1  Goods within the EU 

The treatment of transactions in goods between suppliers and recipients in the UK and other countries depends on whether the other country in question is an EU member state. For transactions within the EU, the terms acquisitions and despatches are used, respectively, to refer to goods which arrive in and leave the UK.
The terms imports and exports only apply to transactions with countries outside the EU, for which the rules are different (ΒΆ9400+).
This chapter deals with transactions involving a pa...

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