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HMRC internal manual

VAT Single Market

Introduction: Scope of the manual

This manual sets out the rules as they apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules. Although the same procedures apply throughout the EC, this guidance is presented from the perspective of UK suppliers and acquirers. It should be read in conjunction with the manual covering place of supply of goods (VATPOSG) and Notice 725: the single market.

As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out the Department’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.

This manual covers the UK application of the Single Market rules. Businesses requiring information about the rules as they apply in other Member States should contact the appropriate tax authority. Contact details for each Member State can be found on the following website:…