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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Registration in respect of acquisitions from other Member States: what is an acquisition?

The VAT Act 1994, Section 11 provides that for a transaction to be an acquisition it must comply with the following conditions:

  • the transaction is a supply of goods (including anything treated for the purposes of the Act as a supply of goods)
  • the transaction involves the removal of the goods from another Member State to the UK.