V5.271A EU sales statements—supplies of goods
Regulations made under VATA 1994, Sch 11, para 2(3) provide that every taxable person1 who makes a supply of goods must submit an EU sales statement to HMRC if2:
• the goods were supplied to a person who at that time was registered for VAT in another member state3 and the goods were dispatched or transported to that or another member state
• the supply involves a triangular movement falling with VATA 1994, s 14(6) (see V3.388A), or
• the supply falls within VATA 1994, Sch 4, para 6 (business assets transferred to another member state – see V3.213)
Where the person is required to submit a statement in respect of services as well as goods and the period for both statements end on the same day, a single statement may be submitted covering both4.
Special rules apply to movements of goods under call-off stock arrangements, with effect for goods removed to EU countries with effect from 1 January 2020. For details, see V5.271C.
EU sales statements (goods)—form of statement
The statement must be made in the form specified in a notice published by HMRC5, on paper or on-line via an electronic portal, containing such information as HMRC prescribe, and a
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