Eighth and 13th Directives
Businesses can be required to register for VAT in EU member states, other than the one in which they are based if they supply goods via mail order to those states over a certain threshold. Businesses that are established in one member state but receive supplies in another member state may be able to reclaim VAT charged in the second state. To do so, businesses have a value added tax identification number. A similar directive, the Thirteenth VAT Directive, also allows businesses established outside the EU to recover VAT in certain circumstances.
Read more about this topic: European Union Value Added Tax
Famous quotes containing the word eighth:
“We do not weary of eating and sleeping every day, for hunger and sleepiness recur. Without that we should weary of them. So, without the hunger for spiritual things, we weary of them. Hunger after righteousness—the eighth beatitude.”
—Blaise Pascal (1623–1662)