The VAT treatment and liability of the place of supply of goods is dependent on a number of factors. As the normal place of supply rules state that VAT is to be accounted for where that supply takes place, it can be either the supplier or the purchaser that has an obligation to account for VAT. This can be either through an existing VAT registration or may lead to either the supplier or the purchaser having a requirement to register for VAT. There are also simplification procedures available where certain criteria is met, that minimise the administration of reporting and accounting for VAT.
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