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Official guidance
VAT Single Market

VATSM5300 · Simplifications: processing of goods

  • 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
  1. Simplifications: processing of goods: contents
  2. Simplifications: processing of goods: processing by different suppliers in the same Member State

VATSM5340 | Simplifications: processing of goods: processing by different suppliers in the same Member State

From HM Revenue & Customs · VAT Single Market

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