VAT Guides Reporting Obligations

Moving Goods within the EU

As part of the implementation of the Single Market in the EU, the Member States agreed to various simplifying measures. Most crucially, all duties and taxes on goods imported / exported between EU states were removed. As such, from a VAT perspective, these are not classified as imports and exports, but rather as ‘Intra-community Acquisitions’ and ‘Intra-community Dispatches’

There is specific legislation which governs these intra-EU sales and purchases and even the movement of a company’s own goods between Member States. In general, reverse charge rules can be applied and there is less admin involved in acquisitions and dispatches to and from other EU countries compared with countries in the rest of the world.

Additional reporting requirements are therefore required (for example EC sales listings and intrastat declarations), but the burden and complication of VAT is significantly reduced.  

Related articles

The Reverse Charge Mechanism

Certain supplies of goods and services are subject to a mechanism, whereby the customer, rather than the seller is responsible for declaring the applicable VAT. This varies between countries.

Read more
What is an Intrastat declaration?

If a business supplies goods cross-border in the EU, over a certain value, additional filings will be required to be submitted to report these.

Read more
What is an EC Sales List?

If a business makes sales to businesses VAT registered elsewhere in the EU, filing of an EC sales list will be necessary.

Read more