EU movements of goods ― reporting requirements

By Tolley
VAT_tax_img3

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 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.

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 typeVAT returnEC Sales ListIntrastat declaration (where required)Value
Goods supplied to a VAT registered customer in another EU member state and the supply can be zero-ratedBox 6 and Box 8YesDispatches IntrastatValue of the supply
Goods moved to another EU member state but the sale is liable to UK VATBox 1 ― output tax due on the value of the supply
Box 6

More on Selling goods to overseas countries: