If the taxable person supplies goods or provides services which are subject to the zero rate of VAT to VAT registered businesses in other EU member states, the taxable person is required to complete monthly EC sales lists (recapitulative statements (form VD)).
A taxable person is required to submit a recapitulative statement if:
- Ìý
•ÌýÌýÌýÌý it has effected intra-EU supplies of goods during a taxable period; or it has transferred goods as a reseller
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Web page updated on 17 Mar 2025 17:23