On 10 December 2019, we informed our MindLink.lv subscribers that effective from 2020, Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 prescribes a set of documents that must be available when it comes to zero-rating a supply of goods to a taxable person established in another member state. This article answers certain questions about how to apply the Regulation in practice.
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