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Official guidance

VAT Single Market

VATSM4300 · Transfers of own goods: goods sent from the UK

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VATSM4310 · Introduction
VATSM4320 · Supply position
VATSM4330 · Temporary movements
VATSM4340 · Acquisitions in the Member State of arrival

Transfers of own goods: goods sent from the UK: contents
Transfers of own goods: goods sent from the UK: supply position

VATSM4320 | Transfers of own goods: goods sent from the UK: supply position

From HM Revenue & Customs · VAT Single Market

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