Intra-EU supply

Generally

Commentary – Indirect Tax Reporter ¶63-235

Non-acquisition

Commentary – Indirect Tax Reporter ¶63-235

Place of supply

Commentary – Indirect Tax Reporter ¶63-235

Registration in country of supply

Commentary – Indirect Tax Reporter ¶63-235

Supplying goods to the UK, simplified procedure

Commentary – Indirect Tax Reporter ¶63-235

UK customer's procedure

Commentary – Indirect Tax Reporter ¶63-235

Place of supply

Generally

Commentary – Indirect Tax Reporter ¶13-400

Intra-EU supply

Commentary – Indirect Tax Reporter ¶63-235

Place of supply of goods

Legislation/Regulatory – Dir. 2006/112 art. 36 ; VATA94 s. 7(3)

Triangular transactions

Generally

Legislation/Regulatory – VATA94 s. 14(2)

Invoices

Legislation/Regulatory – SI 1995/2518 reg. 19