There is no getting away from the fact that cross-border VAT issues are complex. This practical guide will take you through a few common scenarios involving cross-border transactions. For each scenario there will be an explanation of the basic VAT consequences, including which VAT forms to complete and some common issues which arise in practice. This guide considers the concepts of acquisitions and dispatches, distance sales, imports and exports, triangulation and the reverse charge. Two recent cases on cross-border VAT are also considered.
