While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant product for the most up-to-date information on this topic.

To see the latest information on this topic register for your free trial today.

This flowchart provides a summary of the VAT treatment of intra-EU movements of goods.  This flowchart can be used to determine the correct VAT treatment based on the actual movement of the goods and the customers' location.

Download flowchart