Acquisitions

– see Acquisition of goods

Export of goods

– see Export of goods

Failures which can be penalised

Commentary – VAT Reporter ¶60-580

Generally

Commentary – VAT Reporter ¶2-725
Legislation/Regulatory – Notice 725

Imports

– see Imported goods

International services

– see International services

Intra-EU movement of goods

– see Intra-EU movement of goods

Late registration, penalty

Commentary – VAT Reporter ¶60-488

Recovery of foreign VAT

– see Refund of foreign VAT

Returns

Commentary – VAT Reporter ¶55-200 ; VAT Reporter ¶64-580

Transitional arrangements

Commentary – VAT Reporter ¶3-130