This is the third in a series of four blogs providing explanatory detail to the EU’s “2020 Quick Fixes” that aim to standardise certain VAT rules throughout the EU. Part one of this series focussed on VAT Identification of the Customer, whilst part two provided guidance on the Exemptions of Intra-Community Supplies of Goods. Here, we will discuss the updated guidance around the handling of Chain Transactions which take effect from 1 January 2020.
Source: SOVOS
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