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VAT on international services: B2B & reverse changes

Speed read

SPEED READ The place of supply for the majority of business-to-business cross-border services changed with effect from 1 January 2010 from the place where the supplier is established to the place where the recipient is established. These changes require impacted businesses to consider in more detail the location from and to where its services are supplied and review and amend its procedures to determine whether to charge local VAT. The changes also increased compliance requirements in respect of both the supply and receipt of services.

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