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.