This section only applies to you if you are registered for VAT and you are involved in intra-EC trade.
If your company is involved in intra-EC trade, as defined by Customs & Excise, you need to account separately for these intra-EC transactions in your returns to Customs & Excise.
The topics listed below do not provide an in-depth guide on intra-EC trade. For further information, please refer to VAT Notice 725 - "The Single Market", available from your local VAT Business Advice Centre, or consult your accountant.