2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Load this skill as a shared reference whenever working on VAT for any EU member state. Contains the common rules from Council Directive 2006/112/EC that apply across all 27 EU member states -- intra-community acquisitions, reverse charge mechanics, place of supply rules, OSS, distance selling thresholds, and EU country list. Always load the country-specific VAT skill alongside this one. Do NOT use this skill alone -- it must be combined with the relevant country skill (e.g. ireland-vat-return, germany-vat-return) which overrides anything country-specific.
Tier 2 EU regional layer containing Council Directive 2006/112/EC content, Implementing Regulation 282/2011, and harmonized concepts across all 27 EU member states. Required foundation for any EU member state VAT skill.