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HMRC internal manual

VAT Single Market

Updates: VAT Single Market

2016

published amendments

Simplifications: triangulation: other chain transactions
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published amendments

Simplifications: triangulation: other chain transactions
Duplicate link removed

published amendments

Simplifications: processing of goods: processing in two Member States
Link updated
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Simplifications: processing of goods: goods sourced and processed in the same Member State
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Simplifications: processing of goods: processing by different suppliers in the same Member State
Embedded image changed to link to enable page to publish to GOV.UK
Simplifications: processing of goods: goods sourced and processed in different Member States
Embedded image changed to link to enable page to publish to GOV.UK
Simplifications: triangulation: non-EC involvement
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Simplifications: triangulation: examples
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Simplifications: triangulation: situations that fall within the normal rules
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Simplifications: triangulation: background
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published amendments

The Single Market concept: territory
Croatia added to the above table.

2017

published amendments

Introduction: contents
Link to VATSM1300 created and added to the contents page.
Transfers of own goods: Exceptions: Gas and electricity
Hyperlinks updated

published amendments

Record keeping, reporting and accounting: VAT Information Exchange System (VIES): Data exchange
Update links

published amendments

Introduction: Scope of the manual
added link to notice

published amendments

Supply and acquisition: distance selling: supplies by UK businesses to other Member States
Last paragraph changed to be a link to VATPOSG3550