Value Added Tax Guidance

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Latest Guidance
VAT_tax_img3
8 Aug 2019

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img7
8 Aug 2019

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img8
8 Aug 2019

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img10
8 Aug 2019

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img
8 Aug 2019

2913/92/EEC ; 2454/93/EEC ; IPR10000; DeVoil Indirect Tax Service V3.334 and V17.136 (subscription sensitive); SI 1995/2518, reg 120(2)(a)(i); 2006/112/EC , Article 71;...

VAT_tax_img2
8 Aug 2019

The following two links will provide access to the EU Community Transit manual and the UK transit manual. Both documents provide an in-depth overview of the rules and...

VAT_tax_img
8 Aug 2019

Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU country and they will be...

VAT_tax_img4
8 Aug 2019

This guidance note covers the rules relating to the submission of declarations by businesses authorised to use Customs Freight Simplified Procedures (CFSP). Union Customs...

VAT_tax_img5
8 Aug 2019

Customs Freight Simplified Procedures (CFSP) enable authorised businesses to obtain accelerated removal or release of non-EU (third country) imports by submitting an...

VAT_tax_img8
8 Aug 2019

This guidance note should be read in conjunction with the Authorised Economic Operator ― overview guidance note. This note provides details of the eligibility criteria...

Latest Guidance
VAT_tax_img3
Value Added Tax

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img7
Value Added Tax

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img8
Value Added Tax

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img10
Value Added Tax

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code -...

VAT_tax_img
Value Added Tax

2913/92/EEC ; 2454/93/EEC ; IPR10000; DeVoil Indirect Tax Service V3.334 and V17.136 (subscription sensitive); SI 1995/2518, reg 120(2)(a)(i); 2006/112/EC , Article 71;...

VAT_tax_img2
Value Added Tax

The following two links will provide access to the EU Community Transit manual and the UK transit manual. Both documents provide an in-depth overview of the rules and...

VAT_tax_img
Value Added Tax

Under the normal import rules, VAT will be due when the goods are imported into an EU country. However, if the goods are imported from a non-EU country and they will be...

VAT_tax_img4
Value Added Tax

This guidance note covers the rules relating to the submission of declarations by businesses authorised to use Customs Freight Simplified Procedures (CFSP). Union Customs...

VAT_tax_img5
Value Added Tax

Customs Freight Simplified Procedures (CFSP) enable authorised businesses to obtain accelerated removal or release of non-EU (third country) imports by submitting an...

VAT_tax_img8
Value Added Tax

This guidance note should be read in conjunction with the Authorised Economic Operator ― overview guidance note. This note provides details of the eligibility criteria...