![]() For further information about the territory of the EU for Intrastat purposes, see Notice 60: Intrastat general guide. ![]() The VAT territory of the EU is made up of 27 member states.įind details of the EU VAT territory. VAT in the EU 2.1 Definition of the EU territory For information about exports, see VAT on goods exported from the UK (Notice 703). The term ‘export’ is only used for goods leaving Northern Ireland to go to countries outside the EU. For further information on imports, see Imports and VAT (Notice 702). The term ‘import’ is only used for goods coming into Northern Ireland from countries outside the EU. Some or all of paragraphs 4.3, 4.4, 4.5, 5.4 and 15.2.8 have force of law.
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