Does your company trade with non-European countries?  This raises the question of the VAT treatment of these purchases/sales with third countries:

• Is VAT due on the  import of goods into Europe?
• Who pays the import VAT?
• what is the custom value?
• How to recover import VAT?
• How to export VAT free?

Our check-list will help you to assess whether or not your company has a good understanding of the key VAT issues related to importation.