VAT EXPERT GROUP – services and distance sales, 2021 rules, services (non-Union scheme), implementing provisions and IT impact

via https://circabc.europa.eu/sd/a/5afe4ccc-7412-4c37-9a17-69d91dc73a72/68%20-%20Dir%20EU%202017%202455%20-%20Non-Union%20scheme.pdf

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