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 rules

Contents

  1. VATSM0500
    Data Protection
  2. VATSM1000
    Introduction: contents
  3. VATSM2000
    The Single Market concept: contents
  4. VATSM3000
    Supply and acquisition: contents
  5. VATSM4000
    Transfers of own goods: contents
  6. VATSM5000
    Simplifications: contents
  7. VATSM6000
    Particular types of transaction:contents
  8. VATSM7000
    Record keeping, reporting and accounting: contents
  9. VATSMUPDATE001
    Update index