Value Added Tax Act 1994 section 14

Acquisitions from persons belonging in other member States

Section 14 defined what constituted an acquisition of goods from another EU member state for VAT purposes, prior to the UK's departure from the EU.

• An acquisition of goods from another EU member state occurred when goods were removed from one member state to the UK, where both supplier and customer were taxable persons.
• The goods had to be supplied by a taxable person in another member state, and the supply had to be subject to VAT in that other member state (not exempt).
• The section also covered situations where a person transferred their own business goods from another member state to the UK, treating this as an acquisition even though no sale took place.
• This section was repealed as part of post-Brexit legislative changes under the Taxation (Cross-border Trade) Act 2018, reflecting the end of the EU single market VAT acquisition rules for the UK.