The broad distinction between the two is that an export is essentially covering the movement…

In our Article Series 1, we explained on how to tackle and analyse a transaction…

The terms ‘intra-Community acquisition’ and ‘importation’, both apply in the context of goods. So, what…

As briefly explained in Article Series 1, when analysing a particular transaction from a VAT…

When determining whether a particular transaction falls within the scope of VAT or not, a…