EU movements of goods ― reporting requirements

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • EU movements of goods ― reporting requirements
  • Sales of goods to other EU member states
  • Purchase of goods from another EU member state
  • Distance sales
  • Temporary movements of own goods
  • Transfers of own goods
  • Supply and installation / assembly contracts
  • Repaired and processed goods
  • Call-off stock
  • Consignment stock
  • Goods sent on approval or sale and return basis, etc
  • Samples
  • Goods sent for testing
  • Triangulation

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 UKreporting requirements in respect of the movement of goods to from the UKBusinesses that 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 UKVAT return guidance notes Sales of goods to other EU member states 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 Movement type VAT return EC Sales List Intrastat declaration where required Value Goods supplied to a VAT registered customer in another EU member state and the supply can be zero rated Box 6 and Box 8 Yes Dispatches Intrastat Value of the supply Goods moved to another EU member state but the sale is liable to UKVAT Box 1 output tax due on the value of the supply Box 6 No Dispatches Intrastat Value of the supply Purchase of goods from another EU member state See the Buying goods from other EU vendors guidance note for more information Movement type VAT return EC Sales List Intrastat declaration where required Value VAT registered customer purchases goods from a supplier based in another EU member state and the goods are moved to the UKBox 2 acquisition tax due on the value of the goods that are not zero rated in the UKBox 4 input tax for fully taxable businesses the amount included in Box

More on Selling goods to overseas countries: