How to charge and account for VAT on the movements of goods within the single market.


This notice cancels and replaces Notice 725 (June 2013).

1. Overview

1.1 Information in this notice

This notice explains the way VAT is charged and accounted for on movements of goods within the EU single market and how businesses should account for VAT on goods they buy from other EU member states.

1.2 The changes

This notice has been revised to reflect the following changes.

Paragraph 16.19 – VAT registration numbers in other member states. Introduction of Croatia with effect from 1 July 2013 and changes to Ireland.

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