- Requirements for VAT registration
- Invoicing and reporting obligations for the supply of services with a place of supply in a different EU member state
- Filing and payment processes for VAT returns
- Summary report submission processes and deadlines, including those for three-way deals involving a client in another EU member state
- The need to maintain invoicing records for 10 years, and
- The obligation that a taxpayer must terminate their VAT registration following the closure of their local business.
Source: GVC