19.12.2019
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VAT on services: identifying place of supply (2/51/19)

Tax VAT
Suppliers need to know the place of supply of their services to identify the country in which VAT is payable and to find out whether they are liable to register for foreign VAT. Customers also need to know the place of supply of services to find out whether they are liable to pay VAT. This article explores the customer’s status, the core principles for identifying the place of supply, and statutory exceptions.

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