The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This note applies to transactions whilst the Great Britain was a member of the EU and during the transition period that ended on 31 December 2020. For information on Northern Ireland see the Northern Ireland topic.
This guidance note provides a summary of the main VAT return, Intrastat and EC Sales List reporting requirements for the most common types of movement of goods within the EU.
The tables below deal with the UK reporting requirements in respect of the movement of goods to / from the UK. Businesses that are VAT registered in other EU member states will need to complete the local equivalent of these returns in respect of any movements to / from that EU member state. Additional declarations, such as purchase lists, may also be required.
This note should be read in conjunction with the EC Sales List (ESL) (until 31 December 2020), Guide to the completion of an Intrastat return (rules until 31 December 2020) and Guide to completing a UK VAT return guidance notes.
See the Supplies of goods within the EU (until 31 December 2020) guidance note for more information.
Businesses selling goods to VAT registered customers in other EU member states need to complete the following:
See the Buying goods from other EU vendors (until 31 December 2020) guidance note for more information.
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