Filename: imports_exports.pdf
File Size: 165 KB
The VAT treatment of imports and exports is complicated owing to the fact that the VAT rules are applied to goods moving between different countries. In most cases, if the VAT treatment is wrong, HM Revenue & Customs (HMRC) will look to collect the tax from you, as you are within their jurisdiction and the overseas counterparty is not.
Published on 26 April 2005
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