Part V7 Tax planning | Commentary

V7.253 Intrastat

Part V7 Tax planning | Commentary

V7.253 Intrastat

All VAT registered businesses trading in goods with VAT registered businesses in other EU countries must complete Boxes 8 and 9 of their VAT returns:

  1.  

    •     Box 8 records the total value of sales of goods (dispatches) to other EU countries. This entry not only includes sales of goods to other VAT registered businesses in EU countries but also the value of goods despatched from the UK to a destination in another EU country, even if no actual sale is involved or the sale is being invoiced to a person located outside the EU. The figure in Box 8 will exclude sales to non-VAT registered customers in other EU countries, assuming the business is trading below the distance selling thresholds in that

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