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Official guidance

VAT Single Market

VATSM5300 · Simplifications: processing of goods

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VATSM5310 · Background
VATSM5320 · Goods sourced and processed in the same Member State
VATSM5330 · Goods sourced and processed in different Member States
VATSM5340 · Processing by different suppliers in the same Member State
VATSM5350 · Processing in two Member States

Simplifications: processing of goods: contents
Simplifications: processing of goods: background

VATSM5310 | Simplifications: processing of goods: background

From HM Revenue & Customs · VAT Single Market

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