This guidance gives information about when you can, or need to, account for VAT on your tax return if you’re a UK VAT-registered business.
Change made:
New guidance added to the ‘VAT on goods sold from Great Britain, transported via Northern Ireland, to an EU member state’. This explains the changes to VAT treatment according to where the goods are situated at the point at which the transfer of rights to the goods takes place.
Source gov.uk
