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Official guidance

VAT Single Market

VATSM3400 · Supply and acquisition: time of supply and acquisition

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VATSM3410 · Intra-EC supplies from the UK
VATSM3420 · UK acquisitions

Supply and acquisition: time of supply and acquisition: contents
Supply and acquisition: time of supply and acquisition: UK acquisitions

VATSM3420 | Supply and acquisition: time of supply and acquisition: UK acquisitions

From HM Revenue & Customs · VAT Single Market

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