Key requirements
Use the overview to prepare for information requests and the current-focus page to review relevant risk areas. Recent cases illustrate enforcement rather than establishing a new universal rate or exemption. Missing-trader guidance explains reasonable transaction checks and consequences for suspect supply chains. Keep invoices, payments, stock movements and customer/supplier evidence traceable. An audit selection is not itself proof of wrongdoing, but prompt and accurate cooperation is required. Voluntary disclosure must be assessed against its timing conditions and cannot be assumed self-initiated after notification of the relevant audit.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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