Changes to VAT for intra-EU chain transactions and zero-rated goods
This guidance note explains changes to the VAT treatment of intra-EU chain transactions and to the conditions for zero rating intra-EU supplies of goods.
Documents
Details
The bring into force EU wide rules on the VAT treatment of chain transactions where the goods are transported across an EU border.
The changes set out how the supply, that is to be treated as the cross-border supply, is to be identified. This includes identifying the place of supply of the goods before and after that cross-border supply.
The clarifies the conditions necessary to be met before a supply across an EU border can be zero-rated.
In addition to these changes to the UK law there are some EU regulations that have direct effect. These set out the evidence that must be held to show the goods have been moved across an EU border. The linked guidance sets out HMRC鈥檚 view on the practical application of these regulations.