VAT Commitee Guidelines updated

The VAT Commitee Guidelines have been updated to add a guideline issued pursuant to the 116th Meeting of 12 June 2020 in connection with the application of the exemption (with credit) for Intra-EC Supplies in terms of article 138(1) of Directive 2006/112EC, when the customer does not communicate a VAT number at the time the tax becomes chargeable.

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