Skip to content

Contents

Official guidance

VAT Northern Ireland and the EU

Find in this level

VATNIEU1000 · Introduction
VATNIEU2000 · The Single Market concept
VATNIEU3000 · Supply and acquisition
VATNIEU4200 · Legislation: contents
VATNIEU4300 · Goods sent from Northern Ireland
VATNIEU4700 · Transfers of own goods: sales after a trial run
VATNIEU4800 · Transfers of own goods: movements of trading stocks
VATNIEU4900 · Call-off stock simplification
VATNIEU5000 · Simplifications
VATNIEU5300 · Processing of goods
VATNIEU6000 · Particular types of transaction
VATNIEU7000 · Record keeping, reporting and accounting
VATNIEU7600 · EC Sales Lists (ESLs)

Official guidance
VAT Northern Ireland and the EU

VAT Northern Ireland and the EU

From HM Revenue & Customs

Begin readingIntroduction: Scope of the manual