VAT Case Studies


The studies, available exclusively on the LexisNexis International Tax menu are intended to cover the main areas where VAT issues arise, taking practitioners through the 2010 changes applicable to their business or that of their clients.

A number of important changes to the European Union (EU) VAT system came into effect on January 1, 2010, which will impact all businesses involved in cross-border trade with EU Member States.

The changes involve:

* The place where VAT should be changed and accounted for on cross-border supplies.
* New reporting requirements for business providing international services.
* The procedures for reclaiming VAT incurred in EU countries.

In order to aid practitioners in meeting the challenges presented by the new legislation, LexisNexis is pleased to publish a series of VAT Case Studies authored by a team at Grant Thornton UK LLP.

The case studies cover the following areas:

* International services to businesses in the EU (B2B)
* International services to EU consumers (B2C)
* "Digital rights" supplied cross-border
* Events, conferences and entertainment
* International supplies of financial services
* Services associated with EU property and accommodation.

Whilst the 2010 changes do not affect cross-border supplies of goods, for completeness studies are also included on:

* Sales of goods to EU businesses (B2B), and
* Sales of goods to EU consumers (B2C).


Grant Thornton UK LLP Author