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VAT and the destination principle

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EU proposals mean that VAT is likely to be accounted for under the ‘destination principle’ with effect from an expected date of 2022. That means that a supplier in member state A making B2B sales into member state B will be required to account for VAT at the rate applicable in member state B. To avoid the necessity for the supplier to register for VAT in member state B, the MOSS scheme will be extended to goods. Further simplifications will apply where the customer is a ‘certified taxable person’. Interim simplifications will apply to the existing VAT treatment of sales from 2020.

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