Updates: VAT Single Market
2026
Manual archived
Banner message added to advise manual users the manual will be archived 1 July 2026.
Banner message added manual to be archived
2022
Recent changes to this guidance
Page archived – Old legacy update page no longer required
Recent changes to this guidance
Page archived – Old legacy update page no longer required
Recent changes to this guidance
Page archived – Old legacy update page no longer required
Page archived – Old legacy update page no longer required
2020
Transfers of own goods: goods sent from the UK: supply position
Paragraph added to deal with COVID19 emergency
2018
Supply and acquisition: distance selling: supplies by UK businesses to other Member States
Last paragraph changed to be a link to VATPOSG3550
2017
Simplifications: triangulation: UK secondary law
Indentation changed.
Link to VATSM1300 created and added to the contents page.
2016
The Single Market concept: territory
Croatia added to the above table.