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Updates: VAT Single Market

2020

14 May 2020 published amendments

Transfers of own goods: goods sent from the UK: supply position

Paragraph added to deal with COVID19 emergency

2018

14 December 2018 published amendments

Supply and acquisition: distance selling: supplies by UK businesses to other Member States

Last paragraph changed to be a link to VATPOSG3550

2017

19 April 2017 published amendments

Introduction: contents

Link to VATSM1300 created and added to the contents page.

2016

31 October 2016 published amendments

The Single Market concept: territory

Croatia added to the above table.