Commentary

V5.271A EU sales statements—supplies of goods

Part V5 Compliance, enforcement and appeals

V5.271A EU sales statements—supplies of goods

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:

  1.  

    •     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

  2.  

    •     the supply involves a triangular movement falling with VATA 1994, s 14(6) (see V3.388A), or

  3.  

    •     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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