VAT and intra-EU supplies

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 .

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 acquirer of a yacht to recover acquisition VAT as input tax.