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Contents

Official guidance
VAT Single Market

VATSM7000 · Record keeping, reporting and accounting

  • 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)
  1. Record keeping, reporting and accounting: contents
  2. Record keeping, reporting and accounting: intrastat

VATSM7500 | Record keeping, reporting and accounting: intrastat

From HM Revenue & Customs · VAT Single Market

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