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HMRC internal manual

VAT Single Market

From
HM Revenue & Customs
Updated
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Record keeping, reporting and accounting: the VAT return

Boxes 2, 8 and 9 of the VAT return apply to intra-EC supplies. Acquisition VAT is accounted for in box 2 and the values of goods supplied and acquired are declared in boxes 8 and 9 respectively. For more information about this see Notices 700/12 (Filling in your VAT return) and 725 (The Single Market)