Uk VAT registered company buys products from EU member states and has them shipped directly to a third EU member state. From information provided in the "single market" guide produced by HMRC it seems as if there is both an acquisition in the UK due to the UK co´s VAT registration number being used for the purchase and there is also an acquisition in the member state in which the goods are physically received. However the guidance doesn´t clarify whether the acquistion should be included in box 9 of the VAT return. Does anyone have experience of an equivalent transaction and how to declare it on the VAT return?
CS
18th Mar 2009
0
VAT return - Box 9
VAT return - Box 9