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VAT treatment and UK trading in Europe; inside - outside European Community EC

European Community EC - European Union EU

European Union EU is a collective term.
European Union EU does not, strictly speaking, have a legal personality.
UK VAT trading law is therefore defined as:
In United Kingdom UK.
With European Community EC.
Outside European Community EC.
Confusingly some HMRC VAT guidance is drafted as:
inside or outside European Community EC.
in other places inside or outside European Union EU.

VAT member list in the European Community EC

Inside EC - Treated in the standard way for EC imports and exports.

European Economic Area EEA

Outside EC - Treated in the standard way for 'outside EC' imports and exports.
Not VAT members.
Outside European Community EC.
All the above countries are members of European Economic Area EEA
Additionally European Economic Area EEA member states are listed below.

Country
Liechtenstein
Norway
Andora
Vatican City
Currency
Swiss franc
Norwegian Krone
Euro
Euro

Other European countries

Outside EC - Treated in the standard way for 'outside EC' imports and exports.
Outside the European Community EC.
Outside the European Economic Area EEA.
Not VAT members.

Outside EC - Other European counties - also Asian countries

Outside EC - Treated in the standard way for 'outside EC' imports and exports.
Outside the European Community EC.
Outside the European Economic Area EEA.
Not VAT members.

Country
Azerbaijan
Georgia
Kazakhstan
Russia
Turkey
Currency
Manat
Lari
Tengi
Ruble
Turkish Lira

European special status

Outside EC - Treated in the standard way for 'outside EC' imports and exports.
Outside the European Community EC.
Outside the European Economic Area EEA.
Not VAT members.
Not universally recognised as a country, particularly by Serbia.
Not recognised as a Euro currency zone member.
Country
Kosovo
Currency
Euro

Please contact us about VAT and trading inside - outside the European Community EC

Bookkeeping

Bookkeeping and VAT Your first VAT return Expenses to claim against tax VAT registration - compulsory - voluntary VAT flat rate scheme VAT inside - outside EC Goods and Services outside the scope of VAT VAT quarters Client bookkeeping guide pdf Bookkeeping with Excel - get spreadsheets Paying VAT online VAT Penalties CIS and VAT calculator and invoice What are accounts? Tax tables