by Sarah Kay

An overview of imports and the process of importing goods to the UK

by Sarah Kay

The payment and recovery of import VAT along with the various reliefs and suspensions

by Sarah Kay

The conditions which must be met for the export of goods to be zero rated

by Sarah Kay

VAT treatment of intra-EU acquisitions and dispatches

by Sarah Kay

Other supplies of goods and services to EU customers

by Sarah Kay

VAT treatment of the movement of goods between Northern Ireland and Great Britain

by Sarah Kay

In this module we look at the EU’s one-stop shop scheme which simplifies VAT accounting for businesses making supplies to customers in the EU