The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The EU has introduced a number of rules and regulations that are detailed in a number of pieces of EU legislation. However, the main rules are provided for in the Principal EC VAT Directive 2006/112/EC . EU member states are required to enact the EU Directives into local country legislation. Therefore there is a defined set of rules regarding the VAT treatment of supplies of goods within the EU that must be followed by the EU member states in order to ensure consistency in the VAT treatment of intra-EU supplies of goods. It should be noted that as the EU Directives need to be enacted in local legislation, some EU member states have interpreted the rules differently which can cause difficulties when dealing with intra-EU transactions and overseas VAT registrations. However, generally the rules regarding buying goods from other EU vendors are straightforward and the main points are outlined below.
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