VAT—selling goods in the EU
Produced in partnership with John Fuszard of Sagars Accountants Ltd
VAT—selling goods in the EU

The following Tax practice note produced in partnership with John Fuszard of Sagars Accountants Ltd provides comprehensive and up to date legal information covering:

  • VAT—selling goods in the EU
  • Conditions for zero-rating
  • Example—different types of EU sales
  • Goods removed after process or incorporation
  • Evidence of removal from the UK
  • Example—goods collected by customer (indirect removal)
  • EU chain transactions
  • Goods sold on by customer from supplier’s state
  • Goods collected by ultimate customer
  • Time limits for removing goods to another EU country
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for Tax?

Coronavirus (COVID-19): HMRC recognises that some intended removals of goods have been delayed because of the coronavirus pandemic. As a result, HMRC will use its discretion to temporarily waive the prescribed time limits for a removal being eligible for zero-rating. This will be done on a case by case basis in circumstances where the goods have not left the UK due to the coronavirus crisis. The goods must, however, have either already been removed or will be as soon as is reasonably practicable after the date a customer is notified that HMRC is temporarily waiving the tax.

This Practice Note is about the VAT treatment of businesses that are based, and VAT registered, in the UK, and which sell goods (which are then removed from that Member State) to businesses in other countries in the EU.

A sale of goods within the EU is

Popular documents