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Contents

Official guidance

VAT Single Market

VATSM7000 · Record keeping, reporting and accounting

Find in this level

VATSM7100 · Background
VATSM7200 · The VAT return
VATSM7300 · Acquisition VAT
VATSM7400 · Business records
VATSM7500 · Intrastat
VATSM7600 · EC Sales Lists (ESLs)
VATSM7700 · VAT Information Exchange System (VIES)

Record keeping, reporting and accounting: contents
Record keeping, reporting and accounting: the VAT return

VATSM7200 | Record keeping, reporting and accounting: the VAT return

From HM Revenue & Customs · VAT Single Market

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