Publication date: 06/11/2015
The Guidelines seek to address the problems that arise from national VAT systems being applied in an uncoordinated way. They set standards that should ensure neutrality in cross-border trade and a more coherent taxation of business-to-business (B2B) trade in services.
Chapter 1. Core features of VAT
Chapter 2. Neutrality of VAT in the context of cross-border trade
Chapter 3. Place of taxation for B2B cross-border supplies of services and intangibles
Chapter 4. Supporting the Guidelines in Practice: Mutual Co-operation, Dispute Minimisation, and Application in Cases of Evasion and Avoidance