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What is VAT Payment Liability Explained about?

The document discusses rules around who must pay VAT (value-added tax) according to EU directives, with a focus on situations where the supplier is not established in the country where the VAT is due. Generally, in these situations the customer may be liable to pay the VAT instead of the supplier. Key points covered include: - The main rule is that the supplier pays VAT, but customers can be liable in certain cases. - If a supplier has a fixed establishment in a country, that establishment must meaningfully

Author

triptii

Language

EN