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Practice guide: VAT - EU single market and the supply of goods

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Since the establishment of the single market in 1993 intra EU trade in goods has its own terminology and rules. These rules can mean that businesses may need to register for VAT in other Member States – even if just moving their own goods. There are also special rules regarding certain triangular supply chain transactions which can relieve a business from having to register elsewhere in the EU. The EU principle of free movement of goods does not exempt businesses from following what can be complex procedures and obtaining the relevant evidence to demonstrate that goods have been removed from a Member State.

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