Commentary

V5.271 EU sales statements—general

Part V5 Compliance, enforcement and appeals

V5.271 EU sales statements—general

Trading information returns

V5.271 EU sales statements—general

Since 1 January 1993, persons registered for VAT in the United Kingdom who make supplies of goods to persons registered in other member states have been required to submit to the Commissioners a statement of their supplies to recipients in other EU member states1. This requirement was extended to services which are subject to the reverse charge with effect from 1 January 20102. It was further extended to include movements under call-off stock arrangements with effect from 1 January 20203.

These statements are used by member states to exchange information on cross-border supplies

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