Retrieving "Reverse Charge Mechanism" from the archives

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1. Value Added Tax

   Linked via "reverse charge mechanism"

   For trade between member states, the "destination principle" is typically applied. This dictates that the goods are taxed in the country where they are ultimately consumed.
   Intra-Community Supply (B2B): Goods exported from Country A to a business in Country B are zero-rated in Country A. The recipient business accounts for the tax liability in Country B via the reverse charge mechanism.
   Final Sale (B2C): If the business in Country B sells the item to a final consumer, that consumer pays the $\text{VA…