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VAT and intra-EU supplies

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Revenue & Customs Brief 20/11 announced a change in VAT treatment where a business uses a UK VAT registration number to secure zero rating of goods which are sent from one EU member state to another but do not arrive in the UK.

Following the judgment of the ECJ in the joined cases of X (C-536/08) and Facet BV (C-539/08), HMRC will withdraw from 1 June an arrangement allowing a UK acquirer of a yacht to recover UK acquisition VAT as input tax.