Summary
Understanding the European Union’s Value Added Tax (VAT) rules can seem daunting for US exporters. It is a complex area with multiple rules and multiple exceptions to those rules. Nevertheless there are some basic principles that underpin the system and this report focuses on those. This report examines the different ways in which EU VAT law impacts U.S. exporters supplying goods and services to EU customers, both from the U.S. and from within the EU.