VAT3 Form - Invoices or Cash Received

[jokerini]

A company declares VAT on Sales based on income received rather than invoices raised.

On VAT3 form there is a section on total goods to EU countries. Is that invoices raised or income received?

VIES return - Based on invoices raised or cash received?

 

[union]

If you are on a Cash Receipts basis for vat on sales, then this basis will also apply to EU Sales .