Summary
Guidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rulesThis manual will be archived 31 July 2026. A new VAT manual has been created VAT Northern Ireland and the EU (VATNIEU). Please email hmrcmanualsteam@hmrc.gov.uk if you have any feedback'.
Contents
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VATSM0500Data Protection
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VATSM1000Introduction: contents
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VATSM2000The Single Market concept: contents
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VATSM3000Supply and acquisition: contents
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VATSM4000Transfers of own goods: contents
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VATSM5000Simplifications: contents
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VATSM6000Particular types of transaction:contents
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VATSM7000Record keeping, reporting and accounting: contents