Memento VAT and international trade

Chapter 1. Introduction

Chapter 2. Place of the supplies of goods

Chapter 3. Imports and exports

• Section 1. Imports
• Section 2. Exports
• Section 3. Special regimes related to the international commerce
• Section 4. International transport related transactions

Chapter 4. Intracommunity trade of goods

• Section 1. Common transactions
• Section 2. Complex transactions
• Chapter 5. International trade of services
• Section 1. General comments
• Section 2. General rules for the place of supply of services
• Section 3. Special rules for the place of supply of services
• Section 4. Use and enjoyment rule
• Section 5. Non-Union OSS for supplies of services

Chapter 6. VAT and marketplaces

• Section 1. Introduction
• Section 2. Distance selling within the EU
• Section 3. Distance sales of imported goods from outside the EU
• Section 4. General overview of sales through online marketplaces

Chapter 7. VAT and Brexit

• Section 1. Imports and exports
• Section 2. Supplies of goods without exit outside de EU territory
• Section 3. Supplies of services
• Section 4. Distance sales
• Section 5. Other topics

Chapter 8. Related topics

• Section 1. Reverse charge
• Section 2. Non-established taxable refunds
• Section 3. Formal obligations