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

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 Who should read this notice

You should read this notice if you’re involved in the movement of goods between EU member states or make supplies to diplomatic missions, consulates, international organisations or NATO visiting forces.

1.3 Legal status of this notice

Some or all of paragraphs 4.3, 4.4, 4.5, 5.2, 8.5, 17.10 have force of law. Those parts affected are noted.