Commentary

V5.212 Register of temporary movement of goods to and from other member states

Part V5 Compliance, enforcement and appeals

V5.212 Register of temporary movement of goods to and from other member states

V5.212 Register of temporary movement of goods to and from other member states

Regulations made under VATA 1994, Sch 11, para 6(1) provide that every taxable person must keep and maintain a register known as 'the register of temporary movement of goods to and from other Member States'1.

The register must contain the following information regarding goods moved to another EU member state which are to be returned within a period of two years of the date of their first removal2:

  1.  

    •     the date when the goods were removed to another EU member state

  2.  

    •     the date when the goods were

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