Notes

1EU sales

For these purposes, EU sales are sales of goods to persons registered in another member state. At the end of any month the annual EU sales must be less than £11,000. Alternatively, the limit may be applied from the start of a year when there are reasonable grounds for believing that the value will be less than £11,000 in the year concerned (Value Added Tax Regulations 1995, reg. 22).

2Normal frequency

EU Sales Lists (ESLs) must be submitted every calendar quarter. Alternatively, with permission they may be submitted monthly.

3When EU sales include new means of transport

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