Commentary

V3.427 Goods acquired from another EU member state

Part V3 Supplies, acquisitions and imports

V3.427 Goods acquired from another EU member state

V3.427 Goods acquired from another EU member state

Input tax

VAT on an acquisition of goods from another EU member state1 by a taxable person is input tax if the goods are used or to be used for the purpose of any business carried on or to be carried on by him2.

Documentary evidence

Regulations made under VATA 1994 s 24(6) provide that a person claiming deduction of input tax on an acquisition of goods from another EU member state must, at the time of claiming deduction, hold one of the following documents.

(i) New means of transport3

The claimant must hold a

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