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Contents

Official guidance

VAT Single Market

VATSM3000 · Supply and acquisition

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VATSM3100 · Introduction
VATSM3200 · Intra-EC supplies
VATSM3300 · Acquisition
VATSM3400 · Time of supply and acquisition
VATSM3500 · Valuation
VATSM3600 · Goods acquired by and from non-taxable persons
VATSM3700 · Distance selling

Supply and acquisition: contents
Supply and acquisition: intra-EC supplies

VATSM3200 | Supply and acquisition: intra-EC supplies

From HM Revenue & Customs · VAT Single Market

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