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Intra-EU supplies

Intra-EU supplies

A European Court has ruled on the VAT treatment when a company in one member state supplies goods from a second state to a third state, such as if a UK-registered company supplies goods from France to Germany. The law is that UK input tax may only be claimed where output tax has been paid in the acquisition state. This reflects current HMRC practice.

HMRC Brief 20/11. 16 May 2011