HM Revenue and Customs
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Dispatching your goods within the EU

What's involved in selling or dispatching goods to EU member states, including VAT, figures for Intrastat, licensing and controls.

This guide will give you an overview of the procedures involved when selling or dispatching goods to any of the 27 member states that make up the European Union (EU), one of the world’s largest trading markets. Croatia, FYR Macedonia and Turkey are currently negotiating to join.

Goods leaving the EU and destined for a country outside the EU eg goods moving from the UK to the USA, are known as exports. Export processes are covered in a dedicated guide on this site.

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