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:
“If anyone else has reason to be confident in the flesh, I have more: circumcised on the eighth day, a member of the people of Israel, of the tribe of Benjamin, a Hebrew born of Hebrews; as to the law, a Pharisee; as to zeal, a persecutor of the church; as to righteousness under the law, blameless.”
—Bible: New Testament, Philippians 3:4-6.