The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides a summary of the main VAT return, Intrastat and EC Sales List reporting requirements for the most common types of movement of goods within the EU.
The tables below deal with the UK reporting requirements in respect of the movement of goods to / from the UK. Businesses who are VAT registered in other EU member states will need to complete the local equivalent of these returns in respect of any movements to / from that EU member state. Additional declarations, such as purchase lists, may also be required.
This note should be read in conjunction with the EC Sales List (ESL), Guide to the completion of an Intrastat return and Guide to completing a UK VAT return guidance notes.
See the Supplies of goods within the EU guidance note for more information.
Businesses selling goods to VAT registered customers in other EU member states need to complete the following:
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