Struggling to find the exact answer as to whether the declared value for goods should be the inclusive or exclusive of VAT when you prepare CN22, or for submissions of electronic invoice data. Normally the price will be ex-VAT, if you have refunded this, and use DAP or DDU delivery, this is easy. We plan to delivery under using DPP (duty pre paid) delivery, we keep the UK VAT then use this to pay the EU customers EU VAT, for smooth delivery. Problem is that if its price of inclusive VAT declared, you end up paying EU VAT on the UK VAT, and extra duties on the UK VAT, its knocks 5% off your margin. Just looking for guidance, or how others see this.