This notice explains how businesses should charge and account for VAT on the movements of goods within the EC Single Market.
This notice cancels and replaces Notice 725 (June 2013).
Published: 3 January 2014
Updated: 4 November 2016
- In section 17.7, In the table I removed the wording 'for the period 1 January 2010 until 31 December.2011' from rows 2 and 3.
- Para 18.8 - HM Revenue and Customs, uktradeinfo Customer Services telephone number updated to 03000 594250
- First published.