What’s involved in selling or dispatching goods to EU member states, including VAT, figures for Intrastat, licensing and controls.
Introduction
Goods leaving the EU and destined for a country outside the EU (commonly known as a third country), eg goods moving from the UK to the USA, are known as exports. For specific information on selling goods to countries outside of the EU, see exporting goods outside the EU.
Dispatching within the EU is relatively straightforward and legislation doesn’t change often but traders must keep up with changes. You must, for example, know how to handle VAT, when to report your sales figures for Intrastat statistics, and whether your goods are subject to licensing or other controls.